Credits

Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Sections 17041 and 17951, Revenue and Taxation Code.

History

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

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

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