Credits

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

History

1. New section filed 12-24-2001; operative 1-23-2002 (Register 2001, No. 52).

2. Change without regulatory effect amending subsection (a)(1) filed 12-9-2013 pursuant to section 100, title 1, California Code of Regulations (Register 2013, No. 50).

End of Document