Credits

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Sections 17041, 17951 and 17952, Revenue and Taxation Code.

History

1. Renumbering and amendment of Sections 17951-17954(b) to Section 17951-2 filed 1-15-82; effective thirtieth day thereafter (Register 82, No. 3).

2. Change without regulatory effect amending section and Note filed 7-28-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 31).

** This regulation is substantially the same as Title 18, Cal. Adm. Code, Chapter 3, Subchapter 2, Section 17211-14(b).

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