Revenue and Taxation Code section 2209
(a)
By the Governor, or(b)
By any officer or official serving at the pleasure of the Governor, or(c)
By any agency, department, board or commission of state government; provided that the term “executive order” shall not include any order, plan, requirement, rule or regulation issued by the State Water Resources Control Board or by any regional water quality control board pursuant to Division 7 (commencing with Section 13000) of the Water Code.
Source:
Section 2209, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2209.
(accessed May 4, 2025).