Revenue and Taxation Code section 30451

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 30451, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30451. (accessed May 12, 2025).

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Last Updated

May 12, 2025

§ 30451’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30451

Original Source: Section 30451, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30451. (last accessed May 12, 2025).