{"data":{"id":"us-ca/rtc-32451","jurisdiction":"us-ca","citation":"RTC § 32451","heading":"","body":"The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","CHAPTER 9. Administration [32451. - 32476.]","ARTICLE 1. Administration [32451. - 32458.4.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d1ea842ade842e5dd2928af1d029d6524902aa211a7000d631afc634b2db26e2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32440","next":"us-ca/rtc-32452"},"notice":"GroundRules: Original legal text. Not legal advice."}