Chapter 4. Sales and Use Tax›Article 2. Contractors and Subcontractors
§ 1521.2. Factory Built Housing.
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
Credits
Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Section 6012.7, Revenue and Taxation Code.
History
New section filed 6-11-73; effective thirtieth day thereafter (Register 73, No. 24).
Amendment of subsection (b) filed 12-20-77; effective thirtieth day thereafter (Register 77, No. 52).
Repealer filed 12-24-79 as an emergency; designated effective 12-31-79 (Register 79, No. 52). A Certificate of Compliance must be filed within 120 days or emergency language will be repealed on 4-30-80.
Certificate of Compliance filed 3-21-80 (Register 80, No. 12).
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