Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012

Additional Local Taxes


SECTION 7287.8

7287.8. Administration and enforcement by board; rules and regulations. The State Board of Equalization shall administer and enforce the provisions of this chapter, and may prescribe, adopt, and enforce, rules and regulations for those purposes pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code. The board may prescribe the extent to which any rule or regulation shall be applied without retroactive effect.

* Chapter 3 was added by Stats. 1990, Ch. 1411, in effect January 1, 1991.