Cal. Rev. & Tax. Code § 6188
6188
Effective Jun 27, 2013Added by Stats. 2013, Ch. 33, Sec. 1. Effective June 27, 2013. Section operative July 1, 2013, pursuant to Section 6189. Inoperative July 1, 2016, pursuant to Section 6189. Repealed as of January 1, 2017, pursuant to Section 6189 (or sooner under condition in Section 6187). Note: Article 5 (Sections 6174 to 6189) may become inoperative sooner than July 1, 2016, under the conditions in this section.
This article shall have no force or effect if there is a final judicial determination made by any state or federal court that is not appealed, in any action by any party, or a final determination by the administrator of the federal Centers for Medicare and Medicaid Services, that disallows, defers, or alters the implementation of this article.