Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Sections 41007, 41011, 41015, 41016 , 41021 and 42004, Revenue and Taxation Code.

History

1. New subsection (c) and new Note filed 4-1-97; operative 10-1-97 pursuant to Government Code section 11343.4(c) (Register 97, No. 14).

2. New subsections (d)-(d)(3) filed 4-27-2000; operative 5-27-2000 (Register 2000, No. 17).

3. Amendment of subsection (a), new subsections (a)(1)-(2) and (e) and amendment of Note filed 10-2-2000; operative 11-1-2000 (Register 2000, No. 40).

4. Change without regulatory effect amending subsection (a), adopting new subsections (a)(1)-(a)(2), renumbering and amending former subsections (a)(1)-(2) to subsections (a)(2)(A)-(B), amending subsection (b), adopting new subsections (b)(1)-(2) and amending Note filed 3-30-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 14).

5. New subsections (f)-(h)(3) and amendment of Note filed 3-28-2016; operative 7-1-2016 (Register 2016, No. 14).

6. Repealer of chapter 5.5 (articles 1-4), article 1 (sections 2401-2406) and section filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).