SECTIONS 16900-16905 - California Statutes

REVENUE AND TAXATION CODE

SECTION 16900-16905

16900. This part is administered by the Controller.

16901. The Controller may employ such assistants, including
attorneys, as may from time to time be necessary for the proper
administration of this part.

16902. 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.

16903. 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.

16904. 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.

16905. 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.