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Business Taxes Law Guide – Revision 2022
 

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.