Cal. Code Regs. tit. 18, § 262
Note: Reference: Sections 505, 533, and 615, Revenue and Taxation Code.
1. New Note filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).
2. Repealer filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).