REVENUE AND TAXATION CODE
SECTION 14101-14104
14101. This part shall be administered by the Controller.
14102. The Controller may employ those assistants, including
attorneys, as may from time to time be necessary for the proper
administration of this part.
14103. 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.
14104. The Controller shall, without charge, distribute a copy of
this part to any person who requests it.
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