Revenue and Taxation Code section 214.02

Compiled May, 2022

Our review of the annotated history reveals the following legislative history (every “c.” below represents a separate legislative bill):

Added: 1971, c. 1772*
Amended: 1974, c. 311; 1982, c. 1485; 1992, c. 786 (A.B.2442); 1993, c. 589 (A.B.2211); 2001, c. 533 (S.B.198); 2004, c. 354 (A.B.3073); 2011, c. 575 (A.B.703); 2012, c. 162 (S.B.1171); 2012, c. 863 (A.B.2207); 2021, c. 433 (S.B. 825)

* Please note, another §214.02, added by Stats.1971, Ex.Sess., c. 1, which was identical to this section as added by 1971, c. 1772, was operative to and including the lien date in 1981, and after that date had no further force or effect, pursuant to §317 of Stats.1971, Ex.Sess., c. 1.

11 bills affected this section.

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