Cal. Code Regs. tit. 18, § 304
Note: Authority cited: Section 15606, Government Code. Reference: Section 1602, Revenue and Taxation Code.
1. Editorial correction adding Note filed 4-1-83 (Register 83, No. 14).
2. Renumbering of former section 304 to section 266 filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).