Cal. Code Regs. tit. 18, § 17054
Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 19253, Revenue and Taxation Code.
1. New section filed 9-30-75; effective thirtieth day thereafter (Register 75, No. 40).
2. Repealer filed 12-23-81; effective thirtieth day thereafter (Register 81, No. 52).