Administrative & Chief Counsel Memos
Administrative & Chief Counsel Memos | Issue Papers | Transcripts | Agendas, Minutes & Webcasts | Board & Committee MeetingsBelow 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:
Administrative:
Catherine Taylor, Chief
Board Proceedings and Support Services Division
Email: catherine.taylor@boe.ca.gov
Phone: 1-916-274-3445
Fax: 1-916 285-0127
Chief Counsel Memo:
Henry D. Nanjo, Chief Counsel and Acting EEO Officer
Email: henry.nanjo@boe.ca.gov
Phone: 1-916-274-3524
Fax: 1-916-324-3984
2018
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 |
2017
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 |
2016
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 |
2015
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 |