Administrative & Chief Counsel Memos

Administrative & Chief Counsel Memos | Issue Papers | Transcripts | Agendas, Minutes & Webcasts | Board & Committee Meetings

Below archived by year, are the Administrative and Chief Counsel Memos from the Board of Equalization Board Meetings. If you would like further information or have questions about these memos please contact:

Henry D. Nanjo, Chief Counsel / Acting Chief
Board Proceedings Division
Email: henry.nanjo@boe.ca.gov
Phone: 1-916-323-1094
Fax: 1-916-324-3984

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Meeting Date / Minutes Title
01/25/18 Resolution Conferring Powers on the Executive Director
01/25/18 Board Meeting Date Change
02/27/18 Annual Meeting of the Board and County Assessors and Proposed Meeting Date/Location
02/27/18 Annual Meeting of the State Board of Equalization and County Assessors
02/27/18 Approval of Fiscal Year 2018-19 Excise Tax Rate Adjustment for Motor Vehicle Fuel (Fuel Tax Swap)
02/27/18 Establish Constitutional and Related Statutory Matters as a Standing Agenda Item

Meeting Date / Minutes Title
01/24-26/17 Regulations 1532, Teleproduction or Other Postproduction Service Equipment, Regulation 1533.1, Farm Equipment and Machinery, Regulation 1533.2, Diesel Fuel Used in Farming Activities or Food Processing, Regulation 1534, Timber Harvesting Equipment and Machinery, Regulation 1535, Racehorse Breeding Stock, and Regulation 1598, Motor Vehicle and Aircraft Fuels
01/24-26/17 Retirement Resolutions
01/24-26/17 Proposed revisions to Audit Manual chapters: 1, 4, 8, 9, 12 and 14, and Compliance Policy and Procedures Manual chapters 2, 3, 5, 6, 7 and 8
02/22-23/17 Approval of Fiscal Year 2017-18 Excise Tax Rate Adjustment for Motor Vehicle Fuel and Diesel Fuel (Fuel Tax Swap)
02/22-23/17 Approval of Fiscal Year 2017-18 Diesel Fuel Tax Rate for Interstate Users Component b
02/22-23/17 Approval of Fiscal Year 2017-18 Prepayment Rate for Sales Tax on Motor Vehicle Fuel, Diesel Fuel and Jet Fuel
02/22-23/17 Proposed Adoption of Cigarette and Tobacco Products Tax Regulation 4001, Retail Stock
02/22-23/17 Retirement Resolution
02/22-23/17 Proposed revisions to Audit Manual chapters: 2, 4, 5, 9, and 14, and Compliance Policy and Procedures Manual chapters 2, 3, and 7
02/22-23/17 Taxpayers' Rights Advocate's 2015-16 Property and Business Taxes Annual Report
03/28-29/17 Property Tax Rule 263, Roll Corrections
03/28-29/17 Property Tax Rule 1051, Extension of Time for Acts Required by Regulation
03/28-29/17 Rules for Tax Appeals Regulation 5332, Time of Filing of Application
03/28-29/17 Retirement Resolutions
03/28-29/17 Proposed revisions to Compliance Policy and Procedures Manual Chapters 6, Close-outs and Clearances, and 7, Collections
03/28-29/17 Report on Time Extension for San Luis Obispo County to complete and submit fiscal year 2017-18 Local Assessment Roll, pursuant to Revenue and Taxation Code section 155
03/28-29/17 Report on time extensions for Butte, Sutter, and Yuba Counties to accept as timely filed exemption claims due to the Lake Oroville Dam issue, pursuant to Revenue and Taxation Code section 155
03/28-29/17 Annual State Employees Food Drive Results
03/28-29/17 Department of Motor Vehicles contract for collection of sales, use and/or special taxes pertaining to vehicles and undocumented vessels
03/28-29/17 Department of Toxic Substances Control contract for collection of fees pertaining to hazardous waste
03/28-29/17 Cal-Recycle contract is to provide for the collection of the California Tire Fee
03/28-29/17 Quality Assurance and Independent Verification & Validation (QA/IV&V) Services contract for the CROS Project
03/28-29/17 Senior Level Programmers contract is to conduct data remediation for the CROS Project
04/25-26/17 Retirement Resolutions
04/25-26/17 Proposed revisions to Compliance Policy and Procedures Manual chapters 2, Registration and 7, Collections and Audit Manual chapter 4, General Audit Procedures
04/25-26/17 Approval of Fiscal Year 2017-18 Tobacco Products Tax Rate
05/23-24/17 Proposed amendments to Sales and Use Tax Regulation 1591, Medicines and Medical Devices
05/23-24/17 Sales and Use Tax Regulation 1703, Interest and Penalties
05/23-24/17 Retirement Resolutions
05/23-24/17 Proposed revisions to Audit Manual chapters 4, General Audit Procedures and 12, Construction Contractors, and Compliance Policy and Procedures Manual chapter 7, Collections
05/23-24/17 Report on Time Extensions for Los Angeles, Mariposa, and Trinity Counties to complete and submit fiscal year 2017-18 Local Assessment Rolls, pursuant to Revenue and Taxation Code section 155
05/23-24/17 Adoption of 4-R Act Equalization Ratio for Fiscal Year 2017-18
05/23-24/17 Contract Over $1 Million: SICPA Product Security Contract
05/23-24/17 CROS Project Update
05/23-24/17 Solutions to Issues Raised by Oversight-Hearings and Department of Finance Evaluation
05/23-24/17 Operational Issues for Information and Discussion
05/23-24/17 Organization of the Board
06/20/17 Timber Harvest Values
06/20/17 Sales and Use Tax Regulation 1707, Electronic Funds Transfer
06/20/17 Retirement Resolutions
06/20/17 Proposed revisions to Compliance Policy and Procedures Manual chapters 2, Registration; 5, Returns; 7, Collections; and 8, Consumer Use Tax and Audit Manual chapter 14, Appeals Procedures
06/20/17 Report on Time Extensions for Del Norte, Inyo, Lake, Lassen, Mendocino, Monterey, Shasta, Sierra, Tehama, and Tuolumne Counties to complete and submit fiscal year 2017-18 Local Assessment Roll, pursuant to Revenue and Taxation Code section 155
06/20/17 Adoption of Property Tax Forms
07/27-28/17 Property Taxpayers’ Bill of Rights Hearings
07/27-28/17 Report on Time Extensions for Alpine, Amador, El Dorado, Humboldt, Napa, and San Benito Counties to complete and submit fiscal year 2017-18 Local Assessment Roll, pursuant to Revenue and Taxation Code section 155
07/27-28/17 Fiscal Year 2017-18 Private Railroad Car Tax Rate 'CF'
07/27-28/17 Adoption of the 2017 Private Railroad Car Roll 'CF'
07/27-28/17 Adoption of the 2017 State-Assessed Property Roll 'CF'
07/27-28/17 Honorable mention of the Orange County Assessor Supplemental Assessment Practices Survey
08/29-31/17 Property Taxpayers' Bill of Rights Hearings
09/26-28/17 Executive Director's Report on Board Committees
09/26-28/17 Executive Director's Report on the Approval of a Board Meeting Date Change
10/24-25/17 Approval of the 2018 Board Workload Plan
11/14-16/17 Annual Meeting of the State Board of Equalization and County Assessors
12/11-14/17 Retirement Resolution
12/11-14/17 Approval of Assessors' Handbook Section 531, Residential Building Costs
12/11-14/17 Approval of Assessors' Handbook Section 534, Rural Building Costs
12/11-14/17 Approve of Assessors' Handbook Section 581, Equipment and Fixtures Index, Percent Good and Valuation Factors
12/11-14/17 Aircraft Representative Period
12/11-14/17 Board Meeting Day Addition

Meeting Date / Minutes Title
01/26/16 Proposed Amendments to Emergency Telephone Users Surcharge Regulations 2401, Definitions, 2413, Exemptions from Surcharge, and 2422, Returns and Payment
01/26/16 Proposed Adoption of Prepaid Mobile Telephony Services Regulations 2460, Administration, 2461, Exemptions, Deductions, Credits, and Specific Applications of Tax, and 2462, Refunds of Excess Charges Collected
01/26/16 Petition to amend Sales and Use Tax Regulation 1569, Consignees and Lienors of Tangible Personal Property for Sale
01/26/16 Fee Collection Procedures Regulation 3500, Application of the Fee Collection Procedure Law
01/26/16 Retirement Resolutions
01/26/16 Board Resolution, Jeffrey L. McGuire
01/26/16 Proposed Revisions to Compliance Policy and Procedures Manual Chapter 2, Registration; Chapter 5, Returns; Chapter 7, Collections; and Chapter 8, Consumer Use Tax
01/26/16 2016-2017 Spring Finance Letters
02/23-24/16 Approval of Fiscal Year 2016-17 Excise Tax Rate Adjustment for Motor Vehicle Fuel and Diesel Fuel (Fuel Tax Swap)
02/23-24/16 Approval of Fiscal Year 2016-17 Diesel Fuel Tax Rate for Interstate Users Component b
02/23-24/16 Approval of Fiscal Year 2016-17 Prepayment Rate for Sales Tax on Motor Vehicle Fuel, Diesel Fuel and Jet Fuel
02/23-24/16 Proposed Amendments to Sales and Use Tax Regulation 1668, Sales for Resale
02/23-24/16 Rules for Tax Appeals Regulations 5600, Definitions, Board Hearing Procedures; Taxes Affected by This Article, 5601, Eligible Claims, and 5603, Claim Procedure
02/23-24/16 Retirement Resolution
02/23-24/16 Adoption of Board Resolution
02/23-24/16 Proposed revisions to Audit Manual Chapter 1, General Information; Compliance Policy and Procedures Manual Chapter 1, General and Chapter 7, Collections
02/23-24/16 Proposed revisions to Audit Manual Chapter 4, General Audit Procedures and Chapter 5, Penalties; Compliance Policy and Procedures Manual Chapter 7, Collections
02/23-24/16 Taxpayers’ Rights Advocate’s 2014/15 Property and Business Taxes Annual Report
02/23-24/16 Rotating the office of Chair between the various Members
03/29-30/2016 Proposed Amendments to Sales and Use Tax Regulation 1698, Records, and Special Taxes Regulation 4901, Records
03/29-30/2016 Sales and Use Tax Regulation 1506, Miscellaneous Service Enterprises
03/29-30/2016 Lucent Technologies, Inc. v. State Board of Equalization and Sales and Use Tax Regulations 1502, Computers, Programs, and Data Processing, and 1507, Technology Transfer Agreements
03/29-30/2016 Retirement Resolutions
03/29-30/2016 Proposed revisions to Compliance Policy and Procedures Manual Chapter 2, Registration; Chapter 7, Collections; and Chapter 8, Consumer Use Tax
03/29-30/2016 Proposed revisions to Audit Manual Chapter 1, General Information; Chapter 4, General Audit Procedures; and Chapter 6, Vehicle, Vessel and Aircraft Dealers
03/29-30/2016 Update on Resolution of State Controller's Office (SCO) Board of Equalization Review
03/29-30/2016 Report on time extensions to Calaveras and San Luis Obispo Counties to complete and submit 2016-17 Local Assessment Roll, pursuant to Revenue and Taxation Code section 155
03/29-30/2016 2015-16 State Employee Food Drive Results
03/29-30/2016 Department of Motor Vehicles contract for collection of sales, use and/or special taxes pertaining to vehicles and undocumented vessels
03/29-30/2016 Department of Toxic Substances Control contract for collection of fees pertaining to hazardous waste
03/29-30/2016 Cal-Recycle contract is to provide for the collection of the California Tire Fee
04/26-27/2016 Resolution Conferring Powers on the Executive Director
04/26-27/2016 Retirement Resolutions
04/26-27/2016 Proposed revisions to Compliance Policy and Procedures Manual Chapter 2, Registration; Chapter 3, Account Maintenance; Chapter 4, Security; Chapter 5, Returns; and Chapter 7, Collections
04/26-27/2016 Report on time extension to Trinity County to complete and submit fiscal year 2016-17 Local Assessment Roll, pursuant to Revenue and Taxation Code section 155
04/26-27/2016 Approval of Fiscal Year 2016-17 Tobacco Products Tax Rate
05/24-25/2016 Property Tax Matter 'CF'
05/24-25/2016 Proposed Adoption of Cigarette and Tobacco Products Tax Regulation 4076, Wholesale Cost of Tobacco Products
05/24-25/2016 Readoption of Proposed Amendment to Diesel Fuel Tax Regulation 1432, Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle
05/24-25/2016 Sales and Use Tax Regulation 1597, Property Transferred or Sold by Certain Nonprofit Organizations
05/24-25/2016 Property Tax Rules 282, Temporary Certification, and 283, Permanent Certification
05/24-25/2016 Further Discussion of Resolution Conferring Powers on the Executive Director
05/24-25/2016 Retirement Resolutions
05/24-25/2016 Board Resolution, Shellie L. Hughes
05/24-25/2016 Proposed revisions to Audit Manual Chapter 4, General Audit Procedures, and Chapter 9, Grocers
05/24-25/2016 Proposed revisions to Compliance Policy and Procedures Manual Chapter 2, Registration, and Chapter 7, Collections
05/24-25/2016 Report on time extensions to Alpine, Mariposa, Modoc, Monterey, and Plumas Counties to complete and submit fiscal year 2016-17 Local Assessment Roll, pursuant to Revenue and Taxation Code section 155
05/24-25/2016 Adoption of Property Tax Forms
05/24-25/2016 Board Meeting Interpreter Process and Guidelines
05/24-25/2016 Adoption of 4-R Act Equalization Ratio for Fiscal Year 2016-17
06/14/2016 Timber Harvest Values and Modified Harvest Values
06/14/2016 Proposed Amendments to Sales and Use Tax Regulation 1590, Newspapers and Periodicals
06/14/2016 Retirement Resolutions
06/14/2016 Report on Time Extensions to Amador, Glenn, Imperial, Lassen, Los Angeles, Mendocino, Shasta, Tehama, and Yuba Counties to complete and submit fiscal year 2016-17 Local Assessment Roll, pursuant to Revenue and Taxation Code section 155
06/14/2016 Report on Establishing Location of Offices
07/14/2016 Proposed Amendments to Property Tax Rule 462.040, Change in Ownership – Joint Tenancies
07/14/2016 Retirement Resolutions
07/14/2016 Report on Time Extensions to El Dorado, Humboldt, Inyo, Lake, Napa, Nevada, and San Benito Counties to complete and submit fiscal year 2016-17 Local Assessment Roll, pursuant to Revenue and Taxation Code section 155
07/14/2016 Proposed revisions to Audit Manual Chapters 1, General Information, and 4, General Audit Procedures; and Compliance Policy and Procedures Manual Chapters 1, General and 7, Collections
07/14/2016 Proposed revisions to Compliance Policy and Procedures Manual Chapters 1, General, 2, Registration, 4, Security, and 7, Collections
07/14/2016 Annual Meeting of the State Board of Equalization and County Assessors
07/14/2016 Fiscal Year 2016-17 Private Railroad Car Tax Rate 'CF'
8/30-31/16 Proposed Amendments to Sales and Use Tax Regulation 1702.5, Responsible Person Liability
8/30-31/16 Adoption of Retirement Resolutions
8/30-31/16 Adoption of Board Resolution: Honorable Senator Sharon Runner
8/30-31/16 Proposed revisions to Audit Manual Chapters 2, Preparation of Field Audit Reports; 4, General Audit Procedures; and 6, Vehicle, Vessel and Aircraft Dealers; and Compliance Policy and Procedures Manual Chapters 8, Consumer Use Tax and 9, Miscellaneous
8/30-31/16 Proposed revisions to Compliance Policy and Procedures Manual Chapters 1, General, 2, Registration, 4, Security, 5, Returns, and 7, Collections
8/30-31/16 2017-18 Budget Change Proposals: Special Tax and Fee Programs
8/30-31/16 2017-18 Budget Change Proposals: Augmentation for Accounting Workload Increase
8/30-31/16 2017-18 Budget Change Proposals: 2017-18 Budget and Vacancy Master Plan (Concept Paper)
8/30-31/16 Presentation of Retirement Resolution: Randy Ferris, Chief Counsel
9/27-28/16 Prepaid Mobile Telephony Services Surcharge Regulation 2460, Administration
9/27-28/16 Approval of Retirement Resolutions
9/27-28/16 Proposed revisions to Compliance Policy and Procedures Manual Chapter 7, Collections
9/27-28/16 Approval of the 2017 Board Workload Plan
9/27-28/16 2017 Hazardous Substances Fees and Occupational Lead Poisoning Prevention Fee Rates
9/27-28/16 Revenue and Taxation Code Section 6355, Coins and Bullion, "Bulk" Sale Threshold for 2017
10/25/16 Proposed Amendments to Sales and Use Tax Regulation 1703, Interest and Penalties
10/25/16 Readoption of Proposed Prepaid Mobile Telephony Services Regulation 2460, Administration
10/25/16 Retirement Resolutions
10/25/16 Approval of the 2017 Timberland Production Zone Values
10/25/16 Proposed revisions to Compliance Policy and Procedures Manual Chapters 5, Returns, and 7, Collections; and Audit Manual Chapters 4, General Audit Procedures, 9, Grocers, and 12, Construction Contractors
10/25/16 Informational report on the 2017 Emergency Telephone Users Surcharge Rate (ETUS)
10/25/16 2017-18 Budget Change Proposal: 2017-18 Centralized Revenue Opportunity System (CROS)
10/25/16 2017-18 Budget Change Proposal: AB 2153 Lead-Acid Battery Fee
11/29-30/16 Retirement Resolutions
11/29-30/16 Proposed revisions to Compliance Policy and Procedures Manual Chapter 7, Collections
11/29-30/16 Approval of Assessors' Handbook Section 581, Equipment and Fixtures Index, Percent Good and Valuation Factors
11/29-30/16 Adoption of Property Tax Form
11/29-30/16 Effects of Proposition 10 on Cigarette and Tobacco Products Consumption
11/29-30/16 2017-18 Budget Change Proposal: 2017/18 Proposition 56, The California Healthcare, Research, and Prevention Tobacco Tax Act of 2016
11/29-30/16 2017-18 Budget Change Proposal: 2017/18 Proposition 64, Control, Regulate, and Tax Adult Use of Marijuana Act
12/14/16 Retirement Resolutions
12/14/16 Approval of Assessors' Handbook Section 531, Residential Building Costs
12/14/16 Annual Meeting of the State Board of Equalization and County Assessors
12/14/16 VITA Program
12/14/16 Cash Payment Acceptance Alternatives
12/14/16 2017 Timber Yield Tax Rate
12/14/16 Timber Harvest Values and Modified Harvest Values

Meeting Date / Minutes Title
01/21/15 Regulation 6001, General Provisions
01/21/15 Property Tax Rule 472, Valuation of Real Property Interests in Timeshare Estates and Timeshare Uses; Rule 902, Unitary Property Value Indicators and Staff Discussions; and, Rule 904, Unitary and Nonunitary Property Value Determinations and Petitions for Reassessment
01/21/15 Retirement Resolutions
01/21/15 Adoption of Property Tax Form
01/21/15 Approval of Board Meeting Date Change
02/24-26/15 Proposed Amendments to Sales and Use Tax Regulation 1533.2, Diesel Fuel Used in Farming Activities or Food Processing
02/24-26/15 Proposed Amendments to Sales and Use Tax Regulation 1598.1, Diesel Fuel Prepayment Exemption
02/24-26/15 Sales and Use Tax Regulation 1621, Sales to Common Carriers
02/24-26/15 Retirement Resolution
02/24-26/15 Proposed Revision to Audit Manual (AM), Chapter 2, Preparation of Field Audit Reports
02/24-26/15 2015/16 Excise Tax Rate Adjustment for Motor Vehicle Fuel and Diesel Fuel (Fuel Tax Swap)
02/24-26/15 Approval of 2015/16 Diesel Fuel Tax Rate for Interstate Users Component b
02/24-26/15 Prepayment Rate for Sales Tax on Motor Vehicle Fuel, Diesel Fuel and Jet Fuel
02/24-26/15 Taxpayers' Rights Advocate’s 2013/14 Property and Business Taxes Annual Report
03/25-26/15 Proposed Adoption of Amendments to Regulation 1685.5, Calculation of Estimated Use Tax – Use Tax Table
03/25-26/15 Petition to repeal Sales and Use Tax Regulation 1585, Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices
03/25-26/15 Retirement Resolutions
03/25-26/15 Proposed Revisions to Compliance Policy and Procedures Manual (CPPM) Chapter 6, Closeouts and Clearances, and Chapter 7, Collections
03/25-26/15 2015-2018 Timber Advisory Committee Membership
03/25-26/15 Governor's Employee Safety Award
03/25-26/15 2014/15 State Employees Food Drive Results
04/28-29/15 Proposed Amendments to Property Tax Rule 308.6, Application for Equalization by Member, Alternate Member, or Hearing Officer
04/28-29/15 Proposed Adoption of Amendments to Regulation 1591, Medicines and Medical Devices
04/28-29/15 Retirement Resolutions
04/28-29/15 Proposed Revisions to Audit Manual (AM), Chapter 4, General Audit Procedures
04/28-29/15 Proposed Revisions to Compliance Policy and Procedures Manual (CPPM) Chapter 7, Collections
04/28-29/15 Report on time extensions to Monterey, Sonoma, Trinity, and Yuba Counties to complete and submit 2015/16 Local Assessment Roll, pursuant to Revenue and Taxation Code section 155
04/28-29/15 Refund Approval
04/28-29/15 Approval of FY 2015/16 Tobacco Products Tax Rate
04/28-29/15 Department of Toxic Substances Control contract for collection of fees pertaining to hazardous waste
04/28-29/15 Department of Motor Vehicles contract for collection of sales, use and/or special taxes pertaining to vehicles and undocumented vessels
04/28-29/15 Presentation of Board Resolution
05/27-28/15 Proposed Amendments to Sales and Use Tax Regulation 1705.1, Innocent Spouse or Registered Domestic Partner Relief from Liability, Special Taxes and Fees Regulation 4903, Innocent Spouse or Registered Domestic Partner Relief from Liability, and Rules for Tax Appeals Regulations 5240, Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief, 5241, Acknowledgement and Review of Requests for Innocent Spouse Relief, and 5242, Requests for Reconsideration by the Board
05/27-28/15 Retirement Resolution
05/27-28/15 Proposed Revisions to Audit Manual (AM), Chapter 10, Occasional Sales—Sale of a Business
05/27-28/15 Adoption of Property Tax Forms
05/27-28/15 Report on time extensions to El Dorado, Mariposa and Tehama counties to complete and submit 2015/16 Local Assessment Roll, pursuant to Revenue and Taxation Code section 155
05/27-28/15 Summons to Annual Meeting of the Board and County Assessors and Proposed Meeting Date/Location
05/27-28/15 Adoption of 4-R Act Equalization Ratio for 2015/16
05/27-28/15 Property Tax Matter 'CF'
06/23-25/15 Timber Harvest Values and Modified Harvest Values
06/23-25/15 Retirement Resolution
06/23-25/15 Report on time extensions to Amador, Colusa, Humboldt, Inyo, Lassen, Los Angeles, Mendocino, Modoc, Nevada, Placer, and Santa Cruz counties to complete and submit 2015/16 Local Assessment Roll, pursuant to Revenue and Taxation Code section 155
06/23-25/15 Report on discussions with SEIU regarding in-house security services
07/28/15 Delegation of Authority to Deputy Director, Sales and Use Tax Department – Relief from Liability – Tax, Interest, and Penalties
07/28/15 Delegation of Authority to Deputy Director, Special Taxes and Fees Department – Relief from Liability – Tax or Fee, Interest, and Penalties
07/28/15 Retirement Resolutions
07/28/15 Proposed revisions to Audit Manual (AM) Chapter 4, General Audit Procedures, and, Audit Manual (AM) Chapter 6, Vehicle, Vessel, and Aircraft Dealers
07/28/15 Proposed revisions to Compliance Policy and Procedures Manual (CPPM) Chapter 2, Registration
07/28/15 Proposed revisions to Compliance Policy and Procedures Manual (CPPM) Chapter 7, Collections
07/28/15 Report on time extensions to Del Norte, Imperial, Napa and San Benito counties to complete and submit 2015/16 Local Assessment Roll, pursuant to Revenue and Taxation Code section 155
07/28/15 2015/16 Private Railroad Car Tax Rate "CF"
08/25-26/15 Petition to amend Sales and Use Tax Regulation 1525.4, Manufacturing and Research & Development Equipment
08/25-26/15 Proposed Revision to Compliance Policy and Procedures Manual (CPPM) Chapter 9, Miscellaneous
08/25-26/15 Retirement Resolutions
08/25-26/15 Approval of the 2016 Board Workload Plan
08/25-26/15 2016-17 Budget Change Proposals
08/25-26/15 Permanent Establishment of Fire Prevention Fee Limited-Term Positions
08/25-26/15 Appeals Division's Business Taxes Program and Settlement Workload
08/25-26/15 Joint Operations Center-Ensuring Fuel Tax Compliance
08/25-26/15 Transition of Contracted Security Guards to State Civil Service Employees
08/25-26/15 Headquarters Facility Consolidation
09/16/15 Proposed Amendments to Sales and Use Tax Regulation 1505, Morticians
09/16/15 Proposed Amendments to Sales and Use Tax Regulation 1705.1, Innocent Spouse or Registered Domestic Partner Relief from Liability, Special Taxes and Fees Regulation 4903, Innocent Spouse or Registered Domestic Partner Relief from Liability, and Rules for Tax Appeals Regulations 5240, Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief, 5241, Acknowledgement and Review of Requests for Innocent Spouse Relief, and 5242, Requests for Reconsideration by the Board
09/16/15 Property Tax Rules 284, Retention and Revocation of Appraiser Certificate, and 1027, U. S. Forest Service Timber Volumes
09/16/15 Sales and Use Tax Regulation 1533.1, Farm Equipment and Machinery
09/16/15 Sales and Use Tax Regulations 1532, Teleproduction or Other Postproduction Service Equipment; 1533.1, Farm Equipment and Machinery; 1533.2, Diesel Fuel Used in Farming Activities or Food Processing; 1534, Timber Harvesting Equipment and Machinery; and, 1535, Racehorse Breeding Stock
09/16/15 Sales and Use Tax Regulation 1584, Membership Fees
09/16/15 Retirement Resolution
09/16/15 Proposed revisions to Compliance Policy and Procedures Manual (CPPM) Chapter 3, Account Maintenance; Chapter 7, Collections; and, Chapter 9, Miscellaneous
09/16/15 Informational Report on the 2016 Hazardous Substances Fees and Occupational Lead Poisoning Prevention Fee Rates
09/16/15 Revenue and Taxation Code Section 6355, Coins and Bullion, “Bulk” Sale Threshold for 2016
09/16/15 Federation of Tax Administrators Award Recipient
10/27/15 Proposed Amendments to Sales and Use Tax Regulation 1619, Foreign Consuls
10/27/15 Uniform Local Sales and Use Tax Regulation 1805, Aircraft Common Carriers; and Transactions (Sales) and Use Tax Regulation 1825, Aircraft Common Carriers
10/27/15 Retirement Resolutions
10/27/15 Approval of Guidelines for Appraiser Certification and Training
10/27/15 Proposed revisions to Audit Manual Chapter 4, General Audit Procedures, and Chapter 12, Construction Contractors
10/27/15 Agency Highlights of Fiscal Year 2014-15
10/27/15 Board Communication Protocol
10/27/15 Outreach Protocol Proposal
10/27/15 Pre-Election Mail Policy
10/27/15 Informational report on the 2016 Emergency Telephone Users Surcharge Rate (ETUS)
10/27/15 SICPA Product Security Contract
11/17/15 Proposed Amendments to Sales and Use Tax Regulation 1525.4, Manufacturing and Research & Development Equipment
11/17/15 Retirement Resolutions
11/17/15 Approval of the 2016 Timberland Production Zone Values
11/17/15 Approval of Assessors' Handbook Section 581, Equipment and Fixtures Index, Percent Good and Valuation Factors
11/17/15 Proposed revisions to Compliance Policy and Procedures Manual (CPPM) Chapter 1, General; Chapter 7, Collections; Chapter 8, Consumer Use Tax; and Chapter 9, Miscellaneous
11/17/15 Proposed revisions to Audit Manual (AM) Chapter 2, Preparation of Field Audit Reports and Compliance Policy and Procedures Manual (CPPM) Chapter 7, Collections
12/16/2015 2016 Timber Yield Tax Rate
12/16/2015 Timber Harvest Values and Modified Harvest Values
12/16/2015 Proposed Amendments to Diesel Fuel Tax Regulation 1432, Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle
12/16/2015 Proposed Amendments to Rules for Tax Appeals Regulations 5218, Review of the Petition by the Assigned Section, 5235, Action on the Claim for Refund, 5237, Board Approval Required for Refunds Over $100,000, and 5267, Issuance of Post Appeals Conference Notices; Board Approval
12/16/2015 Retirement Resolution
12/16/2015 Proposed revisions to Compliance Policy and Procedures Manual (CPPM) Chapter 1, General, Chapter 2, Registration, Chapter 5, Returns, and Audit Manual (AM) Chapter 1, General Information
12/16/2015 Approval of Assessors' Handbook Section 531, Residential Building Costs
12/16/2015 Approval of Assessors' Handbook Section 534, Rural Building Costs