Revenue and Taxation Code section 11651


The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.

Source: Section 11651, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=11651.­ (updated Jan. 1, 1941; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 11651's source at ca​.gov