(a) This article shall become operative on July 1, 2019, or the date specified in subdivision (a) of Section 14199.66 for purposes of assessing the tax under this article, whichever occurs later.
(b) (1) This article shall become inoperative on January 1, 2023, or on a date as specified in subdivision (b) or (c) of Section 14199.66, whichever occurs first, and as of January 1, 2024, is repealed.
(2) Notwithstanding paragraph (1), any tax and any applicable interest and penalties imposed under this article shall continue to be due and payable to the department until the tax and any applicable interest and penalties are fully paid.
(Added by Stats. 2019, Ch. 348, Sec. 2. (AB 115) Effective September 27, 2019. Repealed as of January 1, 2024, by its own provisions. Note: Repeal affects Article 6.8 commencing with Section 14199.60.)