Business Taxes Committee – 2001 Meeting Schedule & List of Topics

Current as of August 6, 2004

Meeting Date Topic Material or Minutes Available
1/3/01 BTC Procedures Manual * See note below
1/3/01 Proposed regulatory changes to incorporate suggested specific resale certificate for use by auto body and paint retailers (Regulation 1668) * See note below
2/14/01 Proposed regulatory changes to clarify definition of concessionaire (Regulation 1699) * See note below
3/28/01 Proposed regulatory changes to clarify application of tax to vending machine sales (Regulation 1574) * See note below
3/28/01 Proposed regulatory changes regarding procedures for granting equitable relief to an innocent spouse (Regulation 1705.1) * See note below
4/18/01 Proposed regulation to define procedures for canceling cigarette tax stamps and for issuing a license to persons "not engaged in business in this state" (Regulations 4011 and 4061) * See note below
4/18/01 Proposed regulatory changes regarding the issuance of an exemption certificate to a fuel vendor for sales/use tax paid on federal excise taxes (Regulation 1598 and 1617) * See note below
4/18/01 Proposed regulatory change regarding bad debt deductions for tax paid on transactions on uncollectable accounts held by a lender (Regulation 1642) * See note below
5/30/01 Proposed regulatory changes regarding requirements for electing to report use tax measured by fair rental value (Regulation 1661) * See note below
5/30/01 Proposed revisions to Compliance Policy and Procedures Manual Chapter 2 (Registration) * See note below
6/20/01 Proposed regulatory changes regarding application of tax to chemical toilets (Regulation 1660) * See note below
6/20/01 Proposed revisions to Compliance Policy and Procedures Manual Chapter 5 (Returns) * See note below
7/31/01 Proposed regulatory changes regarding application of tax to sales for resale (assessments against purchaser) (Regulation 1668) * See note below
7/31/01 Proposed regulatory changes regarding application of tax to out-of-state purchases of vessels (Regulation 1620) * See note below
10/24/01 Proposed revisions to Compliance Policy and Procedures Manual Chapter 4 (Security) * See note below
10/24/01 Proposed revisions to Compliance Policy and Procedures Manual Chapter 6 (Close Outs, Clearances) * See note below
10/24/01 Proposed revisions to Compliance Policy and Procedures Manual Chapter 3 (Account Maintenance) * See note below
10/24/01 Proposed regulatory changes regarding the issuance of a seller's permit to "buying companies" and to sellers' websites (Regulation 1699) * See note below
10/24/01 Proposed new diesel regulation regarding the filing of claims for refund on credit card sales to the U.S. government (Regulation 1434) * See note below
10/24/01 Proposed regulatory changes regarding providing of property by a caterer in connection with the preparation and furnishing of food (Regulation 1603) * See note below
10/24/01 Proposed revisions to Compliance Policy and Procedures Manual Chapter 1 (General) * See note below
11/28/01 Proposed regulation to explain provisions of AB 2114 in regard to excise tax and prepaid sales tax on motor vehicle fuels * See note below
11/28/01 Proposed revisions to Compliance Policy and Procedures Manual Chapter 9 (Miscellaneous) * See note below
11/28/01 Proposed revisions to Audit Manual Chapter 13 (Statistical Sampling) regarding: 1) minimum errors in stratified samples, 2) evaluation of stratified sample results, and 3) credit invoices, credit memos and debit memos * See note below
12/19/01 Proposed regulation to provide explanation of Rural Investment Partial Tax Exemption (Regulation 1525.7) * See note below
12/19/01 Proposed revisions to Compliance Policy and Procedures Manual Chapter 8 (Consumer Use Tax) * See note below
12/19/01 Proposed regulation regarding application of tax to technology transfer agreements (Regulation 1507) * See note below
12/19/01 Proposed clarification of the application of tax to sales by retailers on Indian reservations (Regulation 1616) * See note below

* To obtain copies of issue papers and Committee minutes, please send your request to: btcinformationrequests@boe.ca.gov