14199.97. (Added by Stats. 2026, Ch. 24, Sec. 2.)
(a)This article shall become operative on July 1, 2026, or…#
(a) This article shall become operative on July 1, 2026, or the date on which the act that added this article is chaptered, whichever is later.
(b)(1) All sections in this article, except for Section…#
(b) (1) All sections in this article, except for Section 14199.92 to the extent not in conflict with federal law, shall become inoperative on January 1, 2031, or on a date as specified in subdivision (b) or (c) of Section 14199.96, whichever occurs first. All sections in this article, except for Section 14199.92, are repealed on January 1, 2032.
(2) Notwithstanding paragraph (1), any tax and any applicable interest and penalties imposed under this article shall continue to be due and payable to the department until the tax and any applicable interest and penalties are fully paid.