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Business Taxes Law Guide—Revision 2024

Diesel Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law

Chapter 9. Administration.

Article 2. The California Taxpayers' Bill of Rights

Section 60621


60621. Administration. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.