Note: Authority cited: Sections 17064.5(f) and 19253, Revenue and Taxation Code. Reference: Sections 17062, 17063, 17064.5 and 17064.6, Revenue and Taxation Code.

History

1. New section filed 3-12-82; effective thirtieth day thereafter (Register 82, No. 11).

2. Change without regulatory effect repealing section filed 9-30-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 40).