Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Use Fuel Tax Law
CHAPTER 7. ADMINISTRATION.
Article 1. Administration.
9251. Duty and authority of board. 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.