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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 2. OTHER TAXES |
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Part 8. PROHIBITION OF GIFT AND DEATH TAXES |
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Chapter 9. Administration |
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ARTICLE 1. Generally |
Section 14103.
Latest version.
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The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)