Cal. Revenue and Taxation Code - RTC § 14101. Section 14101.
This part shall be administered by the Controller.
ARTICLE 1. Generally [14101. - 14104.]
Cal. Revenue and Taxation Code - RTC 1.
in effectCal. Revenue and Taxation Code - RTC § 14102. Section 14102.
The Controller may employ those assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.
Cal. Revenue and Taxation Code - RTC § 14103. Section 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.
Cal. Revenue and Taxation Code - RTC § 14104. Section 14104.
The Controller shall, without charge, distribute a copy of this part to any person who requests it.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026