Cal. Code Regs. tit. 18, § 1154
Note: Authority cited: Section 8251, Revenue and Taxation Code. Reference: Sections 7305, 7354 and 7401, Revenue and Taxation Code.
1. Amendment filed 7-20-71 as procedural and organizational; effective upon filing (Register 71, No. 30).
2. Editorial correction of subsection (a) filed 12-16-83 (Register 83, No. 51).
3. Repealer filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).