Cal. Code Regs. tit. 18, § 26
Note: Authority cited: Section 15606, Government Code. Reference: Section 107.1, Revenue and Taxation Code.
1. New section filed 1-19-71; effective thirtieth day thereafter (Register 71, No. 4).
2. Repealer filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).