Annual Report 2010-2011


Regulations

Property Taxes

Rule 471, Timberland, was repealed because it was duplicative of statutory provisions, including Revenue and Taxation Code section 52, subdivision (b), and article 1.7 of chapter 3 of part 2 of division 1 (commencing with section 431) of the Revenue and Taxation Code, Valuation of Timberland and Timber.

Rule 1020, Timber Value Areas, was amended in compliance with Revenue and Taxation Code section 38204 to update the counties assigned to the Rule's nine timber value areas to reflect changes in the counties' marketing conditions since the last time the regulation was updated.

Title 18, California Code of Regulations, sections 471 and 1020; effective November 17, 2010

Sales and Use Taxes

Regulation 1506, Miscellaneous Services Enterprises, was amended to clarify that a camp must be an "organized camp" as defined in California Health and Safety Code section 18897 to qualify as a school or educational institution for purposes of the exemption for sales of student meals provided by Revenue and Taxation Code section 6363. Examples of camps that qualify and do not qualify as schools or educational institutions were added to the regulation. Grammatical changes were also made to alleviate potential confusion and clearly specify the application of tax.

Title 18, California Code of Regulations, section 1506; effective March 2, 2011

Regulation 1507, Technology Transfer Agreements, was amended to delete a provision excluding the transfer of prewritten software from the definition of the term "technology transfer agreement." This provision was declared invalid by the Court of Appeal in Nortel Networks, Inc., v. State Board of Equalization (2011) 191 Cal.App.4th 1259.

Title 18, California Code of Regulations, section 1507; effective June 22, 2011

Regulation 1533.1, Farm Equipment and Machinery, was amended to correct a subdivision cross-reference.

Title 18, California Code of Regulations, section 1533.1; effective January 10, 2011

Regulation 1584, Membership Fees, was amended to adjust the "nominal amount" in subdivision (b)(1) from $50 to $55, operative January 1, 2011, to reflect changes in the California Consumer Price Index.

Title 18, California Code of Regulations, section 1584; effective January 12, 2011

Regulation 1598, Motor Vehicle and Aircraft Fuels, was amended to incorporate the provisions of Revenue and Taxation Code section 6357.7, added by Statutes 2010, Chapter 11 (Assembly Bill 6), which provides a partial exemption for the retail sale of, and the storage, use or other consumption of motor vehicle fuel. Also, the fuel prices, excise tax rates, and sales tax rates were updated in the regulation's examples illustrating the tax-included prices of gasoline and diesel fuel.

Title 18, California Code of Regulations, section 1598; effective August 26, 2010

Regulation 1698.5, Audit Procedures, was adopted to implement, interpret, and make specific Revenue and Taxation Code section 7053, which requires sellers, retailers, and consumers to maintain sales and use tax records in such form as the Board may require and section 7054, which authorizes the BOE to examine records, property, and persons, and conduct investigations to verify the accuracy of returns and accurately ascertain sales and use tax liabilities.

Title 18, California Code of Regulations, section 1698.5; effective August 18, 2010

Special Taxes and Fees

The Board did not adopt, amend, or repeal any special tax and fee regulations during fiscal year 2010-11.

Administrative

The Board did not adopt, amend, or repeal any administrative regulations during fiscal year 2010-11.

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