Cal. Code Regs. tit. 18, § 17045
Note: Authority cited and Reference: Section 19253, Revenue and Taxation Code.
1. Repealer and new section filed 7-17-75; effective thirtieth day thereafter (Register 75, No. 29).
2. Repealer filed 12-23-81; effective thirtieth day thereafter (Register 81, No. 52).