Cal. Code Regs. tit. 18, § 1684 – Collection of Use Tax by Retailers. [Effective until at least 9-15-2012; see history note for new version of § 1684 for details]. [Repealed]

Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 6203, 6204, 6226 and 7051.3, Revenue and Taxation Code; and Section 513(d)(3)(A), Internal Revenue Code (26 USC).

History

1. Amendment and renumbering of former Section 2084 filed 11-5-69; effective thirtieth day thereafter (Register 69, No. 45).

2. Amendment of subsection (a) filed 10-12-88; operative 11-11-88 (Register 88, No. 43).

3. Amendment of subsection (a) and amendment of Note filed 10-28-97; operative 11-27-97 (Register 97, No. 44).

4. Change without regulatory effect amending subsection (a), adding subsection (c), relettering subsections and amending Note filed 10-5-99 pursuant to section 100, title 1, California Code of Regulations (Register 99, No. 41).

5. Change without regulatory effect amending section and Note filed 8-1-2001 pursuant to section 100, title 1, California Code of Regulations (Register 2001, No. 31).

6. Change without regulatory effect repealing section filed 9-4-2025 pursuant to section 100, title 1, California Code of Regulations (Register 2025, No. 36).