Section 1157.
Cal. Revenue and Taxation Code - RTC § 1157.
in effect(a)
After consultation with the California Assessors’ Association and representatives of commercial air carriers, the board shall, by emergency regulation, promulgate regulations and produce forms and instructions necessary to implement the allocation formula established for the 2020–21 fiscal year, and for each fiscal year thereafter, pursuant to Section 1152.
(b)
An emergency regulation adopted pursuant to subdivision (a) shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Sections 11346.1 and 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of
Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare.
References
referencesCal. Government Code - GOV § 11340.
referencesCal. Government Code - GOV § 11346.1.
referencesCal. Government Code - GOV § 11349.6.
referencesCal. Revenue and Taxation Code - RTC § 1152.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026