Cal. Code Regs. Tit. 18, § 18052-18053(e)
Note: Authority cited: Section 19253, Revenue and Taxation Code.
2. Amendment filed 2-20-64; effective thirtieth day thereafter (Register 64, No. 4).
3. Repealer filed 8-25-81; effective thirtieth day thereafter (Register 81, No. 35).