Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 6244.5 and 6377, Revenue and Taxation Code.

History

1. New section filed 3-5-96; operative 4-4-96 (Register 96, No. 10).

2. Change without regulatory effect amending subsections (a) and (c), adding new subsections (e)-(e)(4), and amending Note filed 11-4-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 45).

3. Change without regulatory effect adding subsection (f) filed 2-15-2005 pursuant to section 100, title 1, California Code of Regulations (Register 2005, No. 7).

4. Change without regulatory effect repealing section filed 6-5-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 23).