15570.20. For the purposes of this part, the following terms shall have the following meanings:(a) 'Board' means the State Board of Equalization.(b) 'Department' means the California Department of Tax and Fee Administration.(Added by Stats. 2017, Ch. 16, Sec. 5. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15570.100.)
California Legal Code