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California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/I4463895066D011F0A351A39768ED92E8?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 41060, Revenue and Taxation Code. Reference: Sections 41060 and 41062, Revenue and Taxation Code.

History

  1. New section filed 6-7-2005; operative 7-7-2005 (Register 2005, No. 23). For prior history, see Register 83, No. 37.

  2. Repealer filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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