§ 1304. User.
18 CA ADC § 1304Barclays Official California Code of Regulations
18 CCR § 1304
§ 1304. User.
The term “user” includes:
The term “user” does not include the Government of the United States or an instrumentality thereof
Credits
Note: Authority cited: Section 9251, Revenue and Taxation Code. Reference: Section 8608, Revenue and Taxation Code.
History
1. New section filed 8-23-57 as an emergency; designated effective 10-1-57 (Register 57, No.13).
2. Relettering and amendment of former subsection(c) to subsection(d), and new subsection(c) filed 12-29-89; operative 1-28-90 (Register 90, No. 1).
This database is current through 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 18, § 1304, 18 CA ADC § 1304
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