About business programs the business programs division the largest division of the secretary of states office supports california businesses by . This annual report covers fiscal year 2016 which ended june 30 2016 the purpose of this report is to provide an overview of programs administered by the tax . Background ronald b glazer is of counsel to the firm and a member of the real estate business financing groups he concentrates his practice in all types of . Rulings and information letters issuance procedures revised procedures are provided for furnishing ruling letters information letters etc on matters related to
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