Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Sections 41003-41019, 41020-41049, 41052-41053, 41073-41095, and 41129, Revenue and Taxation Code.

History

1. Amendment of subsection (b)(5) filed 1-30-80; effective thirtieth day thereafter (Register 80, No. 5).

2. Amendment of subsection (b)(4), repealer of subsection (b)(7), subsection renumbering and amendment of subsection (e) filed 3-28-2016; operative 7-1-2016 (Register 2016, No. 14).

3. Repealer of article 2 (section 2413) and section filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).