Cal. Rev. & Tax. Code § 6186
6186
This provision is no longer in force
[This section's article (Article 5, added by Stats. 2013, Ch. 33 (SB 78), Sec. 1) states its own repeal: “6189. This article shall be operative on July 1, 2013, and shall become inoperative on July 1, 2016. As of January 1, 2017, this article is repealed.”]