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Chapter 2.6. Administration of Franchise and Income Tax›Subchapter 2. Returns›Article 5. Withholding

§ 18662-7. Certificates of Residence. [Repealed]

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IF69CCA234C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 18662, Revenue and Taxation Code.

History

  1. Amendment filed 12-12-67; effective thirtieth day thereafter (Register 67, No. 50).

  2. Renumbering from 18662-18810(d) filed 12-14-71; procedural amendment filed 12-16-71; effective upon filing (Register 71, No. 51).

  3. Repealer and new section filed 2-22-74; effective thirtieth day thereafter (Register 74, No. 8).

  4. Renumbering from Section 18662(d) to Section 18662.4 and amendment of subsection (4) filed 12-20-78; effective thirtieth day thereafter (Register 78, No. 51).

  5. Editorial redesignation of subsections (1)-(4) as subsections (a)-(d), respectively (Register 78, No. 51).

  6. Renumbering of Section 18662.4 to Section 18662(g) filed 4-9-81; designated effective 6-30-81 (Register 81, No. 15).

  7. Renumbering and amendment of Section 18662(g) to Section 18662-7 filed 8-19-82; effective thirtieth day thereafter (Register 82, No. 34).

  8. Editorial correction of subsections (a), (b) and (d) (Register 83, No. 19).

  9. Repealer and new section filed 2-19-86; effective thirtieth day thereafter (Register 86, No. 8).

  10. Change without regulatory effect renumbering and amending former section 18805-7 to section 18662-7 filed 11-23-98 pursuant to section 100, title 1, California Code of Regulations (Register 98, No. 48).

  11. Repealer filed 3-10-2014; operative 7-1-2014 (Register 2014, No. 11).

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