Credits

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 17086, Revenue and Taxation Code.

History

1. Editorial renumbering and amendment of former Section 17117.5 to Section 17086 filed 4-17-85; effective thirtieth day thereafter (Register 85, No. 16). For prior history of Section 17117.5, see Registers 81, No. 52 and 64, No. 25.

2. Change without regulatory effect amending subsections (d)-(f) and Note filed 8-18-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 34).

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