{"data":{"id":"us-ca/rtc-55301","jurisdiction":"us-ca","citation":"RTC § 55301","heading":"","body":"The board shall enforce 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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301. - 55337.]","ARTICLE 1. Administration [55301. - 55306.4.]"],"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":"882bca8bb51cfcc519eebcc1990c3112433b9678ceccb8e295f4b7a286b962f4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-55281","next":"us-ca/rtc-55302"},"notice":"GroundRules: Original legal text. Not legal advice."}