Credits

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 17053.49, Revenue and Taxation Code.

History

1. New section filed 5-1-96; operative 5-31-96 (Register 96, No. 18).

2. Change without regulatory effect amending subsections (a) and (c) filed 8-14-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 33).

End of Document