Note: Authority cited: Section 32451, Revenue and Taxation Code. Reference: Sections 32177.5 and 32452, Revenue and Taxation Code.

History

1. New section filed 12-22-80 as an emergency; effective upon filing (Register 80, No. 52). A Certificate of Compliance must be transmitted to OAL within 120 days or emergency language will be repealed on 4-21-81.

2. Order of Repeal of 12-22-80 order filed 12-26-80 by OAL pursuant to Government Code section 11349.6 (Register 80, No. 52).

3. New section filed 4-23-81; effective thirtieth day thereafter (Register 81, No. 17).

4. Repealer filed 9-12-90; operative 10-12-90 (Register 90, No. 43).