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Business Taxes Law Guide—Revision 2024
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees
Chapter 6. Administration
Article 2. The California Taxpayers' Bill of Rights
Section 46611
46611. Administration. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.