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Chapter 2. Special Taxes and Fees›Article 4b. Successor's Request for Relief of Penalty Under the Sales and Use Tax Law [Repealed]

§ 5243. Successor's Request for Relief. [Repealed]

California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE23B5A104C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 15606, Government Code; and Section 7051, Revenue and Taxation Code. Reference: Section 6814, Revenue and Taxation Code.

History

  1. New article 4B (section 5243) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

  2. Repealer of article 4B (section 5243) and section 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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.

  3. Repealer of article 4B (section 5243) and section 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 A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.

  4. Repealer of article 4B (section 5243) and section 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 A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.

  5. 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).

  6. Repealer of article 4B (section 5243) and section 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).

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▸Contents — California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals
California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals

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