Final regulations

Final regulations are rules or requirements formally approved by the Office of Administrative Law and published in the California Code of Regulations. These include regulations that became effective within the last year.

Final regulations are updated as regulations are finalized.

Regulations
Regulation number	Subject	Related documents	Date Filed with the Secretary of State	Effective Date
18001-1	Other State Tax Credit	Notice of Proposed Rulemaking Initial Statement of Reasons Draft Language Final Statement of Reasons Final Text Form 400	November 16, 2023	January 1, 2024
25137	Alternative Apportionment Method Petition Procedures	Notice of Proposed Rulemaking Initial Statement of Reasons Draft Language Final Statement of Reasons Final Text Form 400	November 3, 2023	November 3, 2023
23663-6	Assignment of Credits - Eligible Assignees and Reorganizations	Notice of Proposed Rulemaking Initial Statement of Reasons Draft Language Final Statement of Reasons Final Text Form 400	December 7, 2021	January 1, 2022
19133	Penalty for Failure to File Return Upon Notice and Demand	Notice of Proposed Rulemaking Initial Statement of Reasons Draft Language Meeting Notice and Information Explanation Proposed Amendments Summary of Interested Parties Meeting Final Text Form 400	October 19, 2021	October 19, 2021
19285 19286 19288	Referral & Hearings on Appeals of Penalties Imposed by CalSavers	Final Text Form 400	December 17, 2020	January 1, 2021
26000.61000 26000.61005 26000.61010 26000.61015 26000.61020 26000.61023 26000.61025	Individual Shared Responsibility Penalty	Final Text Form 400	December 17, 2020	January 1, 2021
18662-0 18662-1 18662-2 18662-3 18662-4 18662-5 18662-6 18662-8	Withholding regulations	Notice of Proposed Rulemaking Initial Statement of Reasons Draft language 15-day Notice 15-day Language Clarification of the Intial Statement of Reasons Second 15-day Notice Second-15-day Language Final Satement of Reasons Final Text Form 400	October 8, 2019	October 8, 2019
23038(b)-1 23038(b)-2 23038(b)-3 23038(b)-4 23038(b)-5	“Check- the-Box" Regulations	Notice of Proposed Rulemaking Initial Statement of Reasons Draft Language Final Statement of Reasons Addendum to Final Statement of Reasons Final Text Form 400	May 20, 2019	July 1, 2019
17951-4 25137-1	Apportionment and Allocation of Partnership Income	Notice of Proposed Rulemaking Initial Statement of Reasons Draft Language 15 Day Notice Draft Text for 15 Day Notice Final Statement of Reasons Addendum to Final Statement of Reasons Final Text Form 400	November 20, 2018	January 1, 2019
23663-1 23663-2 23663-3 23663-4 23663-5	Assignment of Credits to Combined Group Members	Notice of Proposed Rulemaking Initial Statement of Reasons Draft Language Final Statement of Reasons Final Text Form 400	September 18, 2018	September 18, 2018