Rev. & Tax. Code, § 46001.5 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 46001.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The California Department of Tax and Fee Administration may adopt regulations relating to the administration and enforcement of this part pursuant to the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code).
(b) An emergency regulation adopted pursuant to amendments made to this part by Senate Bill 861 of the 2013–14 Regular Session or by Assembly Bill 148 of the 2021–22 Regular Session shall be deemed an emergency and necessary to avoid serious harm to the public peace, health, safety, or general welfare for the purposes of Sections 11346.1 and 11349.6 of the Government Code, and the California Department of Tax and Fee Administration is hereby exempt from the requirement that it describe facts showing the need for immediate action and from review by the Office of Administrative Law.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 115, Sec. 83. (AB 148) Effective July 22, 2021.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46001.5.
- Text hash
- sha256 b3333b537fba60413c3ff1835f82682b2b414de25541a142260ac01812cbdf90
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Government Code
- Gov. Code, tit. 2, div. 3, pt. 1, ch. 3.5Administrative Regulations and RulemakingPrinted as Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code
- Gov. Code, § 11346.1Printed as Sections 11346.1 and 11349.6 of the Government Code
- Gov. Code, § 11349.6Printed as Sections 11346.1 and 11349.6 of the Government Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.