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(e) to Section 17951-5 filed 1-15-82; effective thirtieth day thereafter (Register 82, No. 3).

2. Change without regulatory effect filed 9-19-88 (Register 88, No. 40).

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

End of Document