Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Sections 41024, 41033, 41051, 41052, 41052.1, 41053 and 42010, Revenue and Taxation Code.

History

1. Amendment filed 11-5-82; effective thirtieth day thereafter (Register 82, No. 45).

2. Amendment filed 6-17-86; effective thirtieth day thereafter (Register 86, No. 25).

3. Amendment of section heading, section and Note filed 3-28-2016; operative 7-1-2016 (Register 2016, No. 14).

4. Repealer filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).