California Revenue and Taxation Code 20.5 – (a) Unless the context requires otherwise, as used in this code …
(a) Unless the context requires otherwise, as used in this code or any other code, “board, itself” or “State Board of Equalization meeting as a public body” means the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to § 15570.22 of the Government Code.
(b) Unless the context requires otherwise, as used in this code or any other code, “executive director” or “executive officer of the board” means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to § 15570.22 of the Government Code.
Terms Used In California Revenue and Taxation Code 20.5
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
(Added by Stats. 2017, Ch. 252, Sec. 16. (AB 131) Effective September 16, 2017.)