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PTLG Table of Contents > Revenue and Taxation Code – General Provisions > Section 7
7. Delegation of power. Whenever a power is granted to, or a duty imposed on, any person or board by any provision of this code, it may be exercised or performed by any deputy or person authorized by the person or board to whom the power is granted or on whom the duty is imposed, unless it is expressly provided that the power or duty shall be exercised or performed only by the person or board to whom the power is granted or on whom the duty is imposed.
History.—Stats. 1943, p. 2696, operative July 1, 1943, added reference to "board" and otherwise reworded section.
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