Cal. Code Regs. Tit. 10, § 5556
Note: Authority cited: Sections 17053.98.1(e) and 23698.1(e), Revenue and Taxation Code; and Section 11152, Government Code. Reference: Sections 17053.98.1(e), 17053.98.1(h), 23698.1(e) and 23698.1(h), Revenue and Taxation Code; and Section 14998.1, Government Code.