Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Use Fuel Tax Law


Article 1. Administration.

Section 9251

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.