Cal. Code Regs. tit. 18, § 17638
Note: Authority cited and Reference: Section 19253, Revenue and Taxation Code.
1. New Reg. 17638 filed 12-14-65; effective thirtieth day thereafter (Register 64, No. 25).
2. Repealer filed 1-15-82; effective thirtieth day thereafter (Register 82, No. 3).