Credits

Note : Authority cited: Section 19503, Revenue and Taxation Code. Reference: Sections 18001 and 18002, Revenue and Taxation Code.

History

1. Group 12 (Regs. 18001(a) through 18006-18009) filed 5-3-61; effective thirtieth day thereafter (Register 61, No. 9).

2. Renumbering and amendment of Section 18001(a) to Section 18001-1 filed 1-15-82; effective thirtieth day thereafter (Register 82, No. 3).

3. Editorial correction of subsections (a) and (d) (Register 83, No. 19).

4. Change without regulatory effect amending subsections (a)-(c), adding new subsection (e)(4), renumbering remaining subsection, and amending Note filed 8-19-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 34).

5. Change without regulatory effect amending subsections (a) and (c) filed 12-10-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 50).

6. Amendment of subsection (c) filed 11-16-2004; operative 12-16-2004 (Register 2004, No. 47).

7. Change without regulatory effect amending subsections (a), (d) and (e)(1)-(5) filed 1-7-2005 pursuant to section 100, title 1, California Code of Regulations (Register 2005, No. 1).

8. Subsection (a) redesignated as subsection (a)(1) and new subsection (a)(2) filed 11-16-2023; operative 1-1-2024 (Register 2023, No. 46).

End of Document