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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 8. Administration
Article 3. The California Taxpayers' Bill of Rights*
Section 7082
7082. Administration. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
* Article 3 was added by Stats. 1988, Ch. 1574, in effect January 1, 1989.