Cal. Code Regs. Tit. 2, § 18993 - Contain In Detail

The term "contain in detail" as used in Government Code Section 90004 and for purposes of audits by the Franchise Tax Board and the Commission means that reports shall include specific findings of noncompliance, if the Franchise Tax Board or the Commission determines that the noncompliance is material.

Notes

Cal. Code Regs. Tit. 2, § 18993

Note: Authority cited: Section 83112, Government Code. Reference: Sections 90000, 90001, 90004 and 90007, Government Code.

Note: Authority cited: Section 83112, Government Code. Reference: Sections 90000, 90001, 90004 and 90007, Government Code.

1. Change without regulatory effect renumbering former section 18914 to section 18993 filed 1-30-95 pursuant to section 100, title 1, California Code of Regulations (Register 95, No. 5).
2. Editorial correction of History 1 (Register 95, No. 13).
3. Repealer and new section filed 2-8-99; operative 2-8-99 pursuant to Government Code section 11343.3(d)(Register 99, No. 7).
4. Amendment filed 9-11-2024; operative 10/11/2024 pursuant to Cal. Code Regs., tit. 2, section 18312(e). Submitted to OAL for filing pursuant to Fair Political Practices Commission v. Office of Administrative Law, 3 Civil C010924, California Court of Appeal, Third Appellate District, nonpublished decision, April 27, 1992 (FPPC regulations only subject to 1974 Administrative Procedure Act rulemaking requirements and not subject to procedural or substantive review by OAL) (Register 2024, No. 37).