Revenue and Taxation Code Section 73

Compiled May, 2011

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

Prior History:
•  Former Revenue and Taxation Code § 73, added 1980, c. 1245; amended 1981, c. 239; 1985, c. 878
•  Former Revenue and Taxation Code § 73, added 1991, c. 28
Added: 1998, c. 855
•  2005, c. 193 to amend subdivision (d) by substituting “applies” for “shall apply”, and “fiscal year to the •  2008-09 fiscal year” for “to 2004-05 fiscal years”; to amend subdivision (e) with an entire rewrite.
•  2008, c. 538 to add subdivisions (c), (e), and (g), redesignate former subdivisions (c) – (e) to be subdivisions (d), (f), and (h), respectively; to amend subdivision (d)(1)(B) by substituting “solar collecting equipment” for “collectors” and “conveyance” for “the transmission” after “the state of; and to amend subdivision (f) by substituting “2015-2016 fiscal year” for “2008-09 fiscal year” and to delete the former last sentence.

Seven bills affected this section.                          

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