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§ 1521.5. Construction Contractor Exemption from Increase in Rate of State Sales and Use Taxes....

18 CA ADC § 1521.5Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration-- Business Taxes (State Board of Equalization-- Business Taxes, See Ch. 6 and 9.9)
Chapter 4. Sales and Use Tax (Refs & Annos)
Article 2. Contractors and Subcontractors
18 CCR § 1521.5
§ 1521.5. Construction Contractor Exemption from Increase in Rate of State Sales and Use Taxes. [Repealed]

Credits

Note: Authority cited: 7051, Revenue and Taxation Code. Reference: Sections 6051, 6201, Revenue and Taxation Code; Section 36, Statutes 1972, Chapter 1406; and Statutes 1973, Chapter 208, as amended by Statutes 1974, Chapter 259. Construction Contractors, see Regulation 1521. United States Contractors, see Regulation 1615. Records, see Regulation 1698.
History
1. Amendment of subsections (a), (b), and (c) filed 6-14-74 as an emergency; effective upon filing (Register 74, No. 24). For prior history, see Register 73, No. 39.
2. Amendment of subsections (a), (b) and (c) refiled 6-18-74 as an emergency; effective upon filing (Register 74, No. 4).
3. Certificate of Compliance filed 8-7-74 (Register 74, No. 32).
4. Repealer filed 7-20-82; effective thirtieth day thereafter (Register 82, No. 30).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1521.5, 18 CA ADC § 1521.5
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