Cal. Code Regs. tit. 18, § 139
Note: Authority cited: Section 15606(c), Government Code. Reference: Section 170, Revenue and Taxation Code.
1. New section filed 5-16-2002; operative 6-15-2002 (Register 2002, No. 20).
2. Change without regulatory effect repealing section filed 7-11-2006 pursuant to section 100, title 1, California Code of Regulations (Register 2006, No. 28).