All meanings of the terms defined in Welfare and Institutions Code section 4875, Internal Revenue Code section 529A, and Title 26 of the Code of Federal Regulations section 1.529A-0 through 1.529A-8 apply wherever the same terms are used throughout this Chapter unless otherwise stated.

Note: Authority cited: Section 4882, Welfare and Institutions Code. Reference: Section 4875, Welfare and Institutions Code; Section 529A, Internal Revenue Code; Pub. L. 113-295, div. B, title I, §103; and Sections 1.529A-0 through 1.529A-8 also issued under 26 United States Code 529A(g), 26 Code of Federal Regulations Section Pt. 1, App. 1.

History

1. New chapter 14, article 1 (sections 9000-9007) and section filed 2-21-2017 as a deemed emergency pursuant to Welfare and Institutions Code section 4882(b); operative 2-21-2017 (Register 2017, No. 8). A Certificate of Compliance must be transmitted to OAL by 8-21-2017 or emergency language will be repealed by operation of law on the following day.

2. New chapter 14, article 1 (sections 9000-9007) and section refiled 8-21-2017 as a deemed emergency pursuant to Welfare and Institutions Code section 4882(b); operative 8-21-2017 (Register 2017, No. 34). A Certificate of Compliance must be transmitted to OAL by 11-20-2017 or emergency language will be repealed by operation of law on the following day.

3. Certificate of Compliance as to 8-21-2017 order transmitted to OAL 8-24-2017 and filed 10-5-2017 (Register 2017, No. 40).

4. Repealer and new section and amendment of Note filed 11-26-2024; operative 1-1-2025 (Register 2024, No. 48).