Cal. Code Regs. tit. 18, § 25137-8
Note: Authority cited: Section 26422, Revenue and Taxation Code. Reference: Section 25137, Revenue and Taxation Code.
1. New section filed 1-12-87; effective thirtieth day thereafter (Register 87, No. 3).
2. Renumbering of former section 25137-8 to new section 25137-8.1 filed 3-26-2012; operative 4-25-2012 (Register 2012, No. 13).