Operations Memos

An Operations Memorandum is a source of information and an advisory resource used by Taxes and Fees Program management to communicate new or modified policies and procedures to be followed by staff. Operations Memorandums may provide detailed technical guidance and instructions on the effective interpretation, implementation and administration of taxes and fee programs administered by the BOE. Operations Memorandums generally become obsolete after their provisions are incorporated into the appropriate manuals, publications, or when the purpose of their release has been satisfied.

Number Title
948 Uniform Working Titles for the Business Tax and Fee Department and Field Operations Department
1041 Release Of Sales And Use Tax Information To The Public
1096 Cross Referencing Taxpayer Registration in Board of Equalization (BOE) Programs
1101 Bad Debts Incurred by Lenders on Purchased Accounts
1105 Identity Theft Program (IDT)
1123 Tracking of Audits, Field Billing Orders and Reaudits
1130 Address Changes and Returned Mail – Determinations
1154 IRIS Lead Source
1164 In-State Service Businesses Tax Gap Program
1174 Required Registration for Use Tax
1182 Collection Cost Recovery Fee
1186 Lumber Products Assessment
1193 New Refund Procedures for Items Over $100,000
1194 Prepaid Mobile Telephony Services Surcharge