Revenue and Taxation Code section 38701

The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the application, 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 38701, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38701. (updated Jan. 1, 1976; accessed Jun. 25, 2025).

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Up to date

Verified:
Jun. 25, 2025

§ 38701's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_38701

Original Source: Section 38701, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38701. (last accessed May 12, 2025).