GO-Biz and the Franchise Tax Board may adopt regulations to implement this article. The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1) shall not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board or GO-Biz pursuant to this article.

(Added by Stats. 2021, Ch. 7, Sec. 1. (SB 87) Effective February 23, 2021. Repealed as of June 30, 2024, pursuant to Section 12100.85.)