California regulations: Effective dates now on a delayed quarterly basis

June 2013
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California regulations: Effective dates now on a delayed quarterly basis

At a glance

In this June 10, 2013, State Tax Notes article, Matt Mandel and Dorothy Lo examine California's significant new change requiring standard effective dates for regulations.

Effective January 1, 2013, regulations required to be filed with the secretary of state will become effective on a delayed quarterly basis. Previously, the rule provided that regulations were generally effective 30 days after filing with the secretary of state.

Matt Mandel and Dorothy Lo explore the purpose of this new requirement, the general process and timing for new regulations, the impact new effective dates will have on regulations and taxpayers, exceptions to the new rule, and the potential for regulations to still have retroactive applicability.