California Revenue and Taxation Code

§ 19503

RTC § 19503 Effective Jan 1, 2001Div. 2 · Part 10.2 · Ch. 7 · Art. 1

Statute text

(a)The Franchise Tax Board shall prescribe all rules and regulations necessary for the enforcement of Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing with Section 23001), and this part and may prescribe the extent to which any ruling (including any judicial decision or any administrative determination other than by regulation) shall be applied without retroactive effect.

(b)(1) Except as otherwise provided in this subdivision, no regulation relating to Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing with Section 23001), or this part shall apply to any taxable year ending before the date on which any notice substantially describing the expected contents of any regulation is issued to the public.

(2)Paragraph (1) shall not apply to either of the following:

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Legislative history

Amended by Stats. 2000, Ch. 862, Sec. 37. Effective January 1, 2001.