Cal. Code Regs. tit. 18, § 1308
Note: Authority cited: Section 9251, Revenue and Taxation Code. Reference: Section 8616, Revenue and Taxation Code.
1. New section filed 3-1-95; operative 3-31-95 (Register 95, No. 9).
2. Repealer filed 4-20-99; operative 5-20-99 (Register 99, No. 17).