Cal. Code Regs. tit. 18, § 17202
Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 19253, Revenue and Taxation Code.
1. New subsection (q) filed 12-21-77 as an emergency; effective upon filing (Register 77, No. 52).
2. Certificate of Compliance filed 4-4-78 (Register 78, No. 14).
3. Repealer filed 12-23-81; effective thirtieth day thereafter (Register 81, No. 52).