Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 3 - Franchise Tax BoardChapter 3.5 - Bank and Corporation TaxSubchapter 17 - Allocation of Income
Article 1 - General Provisions
Section 25115 - Election Fee. [Repealed]

Cal. Code Regs. tit. 18 § 25115

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Current through Register 2024 Notice Reg. No. 52, December 27, 2024
Section 25115 - Election Fee. [Repealed]

Cal. Code Regs. Tit. 18, § 25115

1. New section filed 1-3-89; operative 1-3-89 (Register 89, No. 4).
2. Amendment of subsections (a)(1), (a)(3)-(4), (a)(5)(A)-(B), (b)(4)-(5), (c)(1)(A), (c)(4)(A)-(B), (d)(1)(A)-(B), (d)(2)(A)(ii), (d)(2)(B)(ii), (d)(2)(C), (d)(2)(C)(ii), (d)(2)(E), (d)(2)(G), (e)(1), (f)(1)(B) and (h)(1)-(3), new subsections (d)(2)(H), (d)(3)(A)(ii) and (f)(3)-(4), repealer of subsection (d)(2)(A)(iii) filed 11-3-92; operative 12-3-92 (Register 92, No. 45).
3. Change without regulatory effect amending subsections (a)(1), (a)(5), (b)(4), (c)(4)(A) and NOTE and new subsection (j) filed 6-16-94 pursuant to section 100, title 1, California Code of Regulations (Register 94, No. 24).
4. Change without regulatory effect repealing section filed 2-28-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 9).

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 25115, Revenue and Taxation Code.

1. New section filed 1-3-89; operative 1-3-89 (Register 89, No. 4).
2. Amendment of subsections (a)(1), (a)(3)-(4), (a)(5)(A)-(B), (b)(4)-(5), (c)(1)(A), (c)(4)(A)-(B), (d)(1)(A)-(B), (d)(2)(A)(ii), (d)(2)(B)(ii), (d)(2)(C), (d)(2)(C)(ii), (d)(2)(E), (d)(2)(G), (e)(1), (f)(1)(B) and (h)(1)-(3), new subsections (d)(2)(H), (d)(3)(A)(ii) and (f)(3)-(4), repealer of subsection (d)(2)(A)(iii) filed 11-3-92; operative 12-3-92 (Register 92, No. 45).
3. Change without regulatory effect amending subsections (a)(1), (a)(5), (b)(4), (c)(4)(A) and Note and new subsection (j) filed 6-16-94 pursuant to section 100, title 1, California Code of Regulations (Register 94, No. 24).
4. Change without regulatory effect repealing section filed 2-28-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 9).