Cal. Code Regs. tit. 18, § 17445
Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 17445, Revenue and Taxation Code.
1. Editorial renumbering and amendment of Section 17445 to Section 17324 filed 4-17-85; effective thirtieth day thereafter (Register 85, No. 16). For prior history, see Register 83, No. 28.