California Code of Regulations
Title 18 - Public Revenues
Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)
Chapter 4 - Equalization by State Board
Article 4 - Change in Ownership and New Construction
Section 460.1 - 1975 Base Year Values. [Repealed]

1. New section filed as an emergency 5-25-79; effective upon filing (Register 79, No. 21).
2. Certificate of Compliance filed 8-21-79 (Register 79, No. 34).
3. Amendment of subsection (e) filed 1-18-83; effective thirtieth day thereafter (Register 83, No. 3).
4. Repealer filed 5-7-98; operative 6-6-98 (Register 98, No. 19).

Note: Authority cited: Section 15606, Government Code. Reference: Section 110.1, Revenue and Taxation Code.