Cal. Code Regs. tit. 18, § 2431
Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Section 41056, Revenue and Taxation Code.
1. Amendment of section and new Note filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).
2. Repealer of article 4 (sections 2431-2433) and section filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).