CA Rev & Tax Code Section 6188


This article shall have no force or effect if there is a final judicial determination made by any state or federal court that is not appealed, in any action by any party, or a final determination by the administrator of the federal Centers for Medicare and Medicaid Services, that disallows, defers, or alters the implementation of this article.
Last Updated

Aug. 19, 2023

§ 6188’s source at ca​.gov