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Business Taxes Law Guide—Revision 2024
Energy Resources Surcharge Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law
Chapter 7. Administration
Article 5. The California Taxpayers' Bill of Rights*
Section 40200
40200. Administration. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
* Added by Stats. 1992, Ch. 438, in effect January 1, 1993.