Cal. Code Regs. tit. 25, § 8432
Note: Authority cited: Sections 7086(a) and (d), Government Code; and Sections 17053.74(c)(1) and 23622.7(c)(1), Revenue and Taxation Code. Reference: Sections 7076(c) and 7086(d), Government Code; and Sections 17053.74(c)(1) and 23622.7(c)(1), Revenue and Taxation Code.
1. New article 2 (sections 8342-8435) and section filed 9-30-2004 as an emergency; operative 9-30-2004 (Register 2004, No. 40). This emergency regulation will remain in effect for 360 days from the date of filing pursuant to Government Code section 7086, subdivision (d). A Certificate of Compliance must be transmitted to OAL by 9-25-2005 or emergency language will be repealed by operation of law on the following day.
2. Editorial correction of History 1 (Register 2005, No. 2).
3. Certificate of Compliance as to 9-30-2004 order transmitted to OAL 8-16-2005 and filed 9-27-2005 (Register 2005, No. 39).