Cal. Code Regs. Tit. 18, § 5335
2. Editorial change renaming subchapter 5 to subarticle 5 (Register 2008, No. 13).
3. Amendment of section heading and subsections (a) and (b) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
4. Amendment of NOTE filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
5. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2018, No. 38).
6. Change without regulatory effect amending subsection (a) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
Note: Authority cited: Sections 15606 and 15640, Government Code. Reference: Section 15640, Government Code; and Sections 214, 254.6, 270 and 1840, Revenue and Taxation Code.
2. Editorial change renaming subchapter 5 to subarticle 5 (Register 2008, No. 13).
3. Amendment of section heading and subsections (a) and (b) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
4. Amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
5. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2018, No. 38).
6. Change without regulatory effect amending subsection (a) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).