§ 1138.80

Cal. Code Regs. tit. 2, § 1138.80

1138.80

Effective May 29, 1996Register 96, No. 18Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13563, Revenue and Taxation Code.State of California

The Federal Reserve rate is the federal discount rate set by the Federal Reserve Board.

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13563, Revenue and Taxation Code.

History

1. New article 6 (section 1138.80) and section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)