Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Energy Resources Surcharge Law

CHAPTER 7. ADMINISTRATION

Article 1. Regulations, Records and Reports

Section 40171

40171. Enforcement by board; rulings and regulations. 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.