Cal. Code Regs. tit. 18, § 17138
Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 19253, Revenue and Taxation Code.
1. Amendment filed 7-23-71; effective thirtieth day thereafter (Register 71, No. 30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No. 3).