Cal. Code Regs. tit. 18, § 17157
Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 19253, Revenue and Taxation Code.
1. New section filed 7-9-76; effective thirtieth day thereafter (Register 76, No. 28).
2. Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No. 3).