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Business Taxes Law Guide – Revision 2019
 

Motor Vehicle Fuel Tax Law

CHAPTER 8. ADMINISTRATION.

Article 1. Administration

Section 8251


8251. Administration procedure. The board shall enforce the provisions of this part, except insofar as duties and powers are vested in the Controller, 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.