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. 6, 2025).

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Up to date

Verified:
Oct. 6, 2025

§ 7051's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7051

Original Source: Section 7051, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7051. (last accessed May 12, 2025).