Revenue and Taxation Code section 14103

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

Source: Section 14103, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=14103. (updated Jan. 1, 1982; accessed Nov. 3, 2025).

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Verified:
Nov. 3, 2025

§ 14103's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_14103

Original Source: Section 14103, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=14103. (last accessed May 12, 2025).