Article 1. Generally of California Revenue And Taxation Code >> Division 2. >> Part 8. >> Chapter 9. >> Article 1.

This part shall be administered by the Controller.

The Controller may employ those assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.

The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.

The Controller shall, without charge, distribute a copy of this part to any person who requests it.