The office 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 office or the Franchise Tax Board pursuant to this article.
(Added by Stats. 2022, Ch. 570, Sec. 3. (AB 157) Effective September 27, 2022. Repealed as of January 1, 2027, pursuant to Section 12100.105.)