1      BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                  5901 GREEN VALLEY CIRCLE

            3                   CULVER CITY, CALIFORNIA

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            8                    REPORTER'S TRANSCRIPT

            9                      FEBRUARY 23, 2016

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           12                    CHIEF COUNSEL MATTERS

           13                        J RULEMAKING

           14                     SECTION 100 CHANGES

           15         J1 RULES OF TAX APPEALS REGULATIONS 5600, 

           16        DEFINITIONS, BOARD HEARING PROCEDURES; TAXES 

           17    AFFECTED BY THIS ARTICLE, 5601, ELIGIBLE CLAIMS, AND 

           18                    5603, CLAIM PROCEDURE

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           27                      REPORTED BY:  Kathleen Skidgel 

           28                                     CSR NO. 9039




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            1                        P R E S E N T

            2             

            3    For the Board              Jerome E. Horton 
                 of Equalization:           Chairman
            4    
                                    
            5                               Sen. George Runner (Ret.)
                                            Vice Chair
            6    
                                            
            7                               Fiona Ma, CPA
                                            Member
            8    
                 
            9                               Diane L. Harkey
                                            Member   
           10    
                 
           11                               Yvette Stowers 
                                            Appearing for Betty T. 
           12                               Yee, State Controller 
                                            (per Government Code 
           13                               Section 7.9)
                 
           14    
                                            Joann Richmond 
           15                               Chief 
                                            Board Proceedings      
           16                               Division
                 
           17    For Boar of
                 Equalization Staff:        Bradley Heller
           18                               Legal Department
                 
           19    

           20                          ---oOo---

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            1                               5901 GREEN VALLEY CIRCLE

            2                               CULVER CITY, CALIFORNIA

            3                               FEBRUARY 23, 2016

            4                          ---oOo--- 

            5             MR. HORTON:  Ms. Richmond.  

            6             MS. RICHMOND:  Our next matter is Chief 

            7    Counsel matters.  Item J, Rulemaking Section 100 

            8    Changes; Item J1, Rules for Tax Appeals Regulations 

            9    5600, Definitions, Board Hearing Procedures; Taxes 

           10    Affected by This Article, 5601, Eligible Claims, and 

           11    5603, Claim Procedure.  

           12             MR. HORTON:  Mr. Heller, please introduce 

           13    yourself for the record, and welcome to the Board of 

           14    Equalization.  

           15             MR. HELLER:  Thank you.  

           16             Good evening, Chairman Horton, Members of 

           17    the Board.  I'm Bradley Heller from the Board's 

           18    Legal Department.  And I'm here to request that the 

           19    Board vote to authorize staff to complete Rule 100 

           20    changes to Rules for Tax Appeals Regulations 5600, 

           21    5601 and 5603.  

           22             The changes update and clarify cross 

           23    references in Regulation 5600 and make regulations 

           24    5601 and 5603 consistent with Revenue and Taxation 

           25    Code Section 21013.  

           26             MR. HORTON:  Thank you.  

           27             Discussion, Members?  

           28             Hearing none, Member Runner moves to adopt 




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            1    staff recommendation, second by Member Ma.  

            2             Without objection, Members, such will be 

            3    the order.  

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            1                   REPORTER'S CERTIFICATE

            2    

            3    State of California    )

            4                           )  ss

            5    County of Sacramento   )

            6    

            7             I, Kathleen Skidgel, Hearing Reporter for 

            8    the California State Board of Equalization certify 

            9    that on February 23, 2016 I recorded verbatim, in 

           10    shorthand, to the best of my ability, the 

           11    proceedings in the above-entitled hearing; that I 

           12    transcribed the shorthand writing into typewriting; 

           13    and that the preceding pages 1 through 4 constitute 

           14    a complete and accurate transcription of the 

           15    shorthand writing.

           16    

           17    Dated:  March 1, 2016

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           20                           ____________________________

           21                           KATHLEEN SKIDGEL, CSR #9039

           22                           Hearing Reporter

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