Credits
Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Sections 17041 and 17952, Revenue and Taxation Code.
History
1. Renumbering and amendment of Sections 17951-17954(f) to Section 17952 filed 1-15-82; effective thirtieth day thereafter (Register 82, No. 3).
2. Change without regulatory effect amending subsection (a) and Note filed 12-10-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 50).
3. New subsection (d) filed 7-2-2007; operative 8-1-2007 (Register 2007, No. 27).
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