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Business Taxes Law Guide – Revision 2022
 

Fee Collection Procedures Law

Public Resources Code

Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 6. Administration and Taxpayers' Bill of Rights
Article 1. Administration

Section 55301


55301. Enforcement by Board; rules and regulations. The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.