Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Motor Vehicle Fuel Tax Law
CHAPTER 8. ADMINISTRATION.
Article 1. Administration
8251. Administration procedure. The board shall enforce the provisions of this part, except insofar as duties and powers are vested in the Controller, 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.