The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
(Amended by Stats. 2021, Ch. 432, Sec. 138. (SB 824) Effective January 1, 2022.)
Section 41160
Rev. & Tax. Code § 41160, under The California Taxpayers’ Bill of Rights.
Rev. & Tax. Code § 41160