Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 7209 and 7223, Revenue and Taxation Code.

1. New section filed 1-23-2003; operative 1-1-2003 pursuant to Revenue and Taxation Code section 7051 (Register 2003, No. 4).

2. Repealer and new section filed 8-11-2008; operative 9-10-2008 (Register 2008, No. 33).

3. Amendment of subsections (a)(3)(G) and (b)-(b)(7), new subsection (b)(8), subsection renumbering, amendment of newly designated subsections (b)(9)-(10) and subsections (c)(1)-(3), (c)(7) and (g)-(g)(2) and new subsection (g)(3) filed 2-7-2012; operative 3-8-2012 (Register 2012, No. 6).

4. Repealer 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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.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. Repealer refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38). 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 A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.

6. Repealer refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). 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 A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.

7. Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by operation of Government Code section 11346.1(f) (Register 2019, No. 12).

8. Repealer filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).