Cal. Code Regs. Tit. 18, § 18047 - Manner and Time for Filing Elections to Qualify Household and Personal Effects for Fair Market Value Basis

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Cal. Code Regs. Tit. 18, § 18047

Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 18047, Revenue and Taxation Code.

1. New section filed 8-25-78; effective thirtieth day thereafter (Register 78, No. 34).
2. Change without regulatory effect repealing section filed 9-30-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 40).

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