California Legal Codes and Statutes

§ 7051

Added by Stats. 1941, Ch. 36.

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.

Cite this section

Cal. Rev. & Tax. Code § 7051 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-1-sales-and-use-taxes/chapter-8-administration/article-1-administration/section-7051

Other sections in Article 1 - Administration

§ 7051§ 7051.1§ 7051.2§ 7051.3§ 7051.5§ 7052§ 7053§ 7054§ 7055§ 7056§ 7056.5§ 7056.6§ 7057§ 7057.5§ 7058§ 7060

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.