Revenue and Taxation Code § 7288.6
‹ § 7288.5§ 7290 ›Open in browserleginfo ↗7288.6.
No tax imposed pursuant to this chapter shall become operative before the later of the following dates:
(a) January 1, 1993.
(b) The date that Sections 6051.5 and 6201.5 cease to be operative pursuant to those sections.
(Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992.)