Credits

Note: Authority cited: Sections 17954 and 19503, Revenue and Taxation Code. Reference: Sections 17041, 17854, 17951 and 25128, Revenue and Taxation Code.

History

1. Repealer and new section filed 7-9-76; effective thirtieth day thereafter (Register 76, No. 28).

2. Renumbering and amendment of sections 17951-17954(d) to section 17951-4 filed 1-15-82; effective thirtieth day thereafter (Register 82, No. 3).

3. Amendment of subsections (c), (d) and (i) and Note filed 3-18-94; operative 4-18-94 (Register 94, No. 11).

4. Amendment filed 12-24-2001; operative 1-23-2002 (Register 2001, No. 52).

5. Change without regulatory effect amending subsections (d)(5)(A) and (g) filed 12-9-2013 pursuant to section 100, title 1, California Code of Regulations (Register 2013, No. 50).

6. Amendment of subsection (d)(1), new subsection (d)(2), subsection renumbering and amendment of newly designated subsections (d)(5)-(d)(6)(B) and (d)(6)(B)4. and subsections (f) and (j) filed 11-20-2018; operative 1-1-2019 (Register 2018, No. 47).

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