California Statutes

§ 7051. — 7051. (Added by Stats. 1941, Ch. 36.)

California § 7051.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 8.CHAPTER 8. Administration
Art. 1.ARTICLE 1. Administration

This text of California § 7051. (7051. (Added by Stats. 1941, Ch. 36.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 7051. (2026).

Text

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.

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Legislative History

Added by Stats. 1941, Ch. 36.

Nearby Sections

5
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California § 7051., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7051..