Revenue and Taxation Code section 7051

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 7051, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7051.­ (updated Jan. 1, 1941; accessed Oct. 20, 2025).

Green check means up to date. Up to date

Verified:
Oct. 20, 2025

§ 7051's source at ca​.gov