Article 1. Generally of California Revenue And Taxation Code >> Division 2. >> Part 9.5. >> Chapter 7. >> Article 1.

This part is administered by the Controller.

The Controller may employ such 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.

Under rules and regulations upon which the Controller and Franchise Tax Board may agree, the Franchise Tax Board shall cooperate in the enforcement of this part by reporting to the Controller any changes in the gross or net income of any person, or any other information obtained in the enforcement of any act administered by the Franchise Tax Board which may in any way indicate that a transfer has been made which is taxable under this part.

Under rules and regulations upon which the Controller and State Board of Equalization may agree, the State Board of Equalization shall cooperate in the enforcement of this part by reporting to the Controller any information obtained in the enforcement of any act administered by the State Board of Equalization which may in any way indicate that a transfer has been made which is taxable under this part.

The Controller on his own motion may appear in behalf of the state in any and all generation skipping transfer tax matters before any court.