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 24, 2015

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           15                       PUBLIC HEARINGS

           16        F1 PROPOSED AMENDMENTS TO SALES AND USE TAX 

           17       REGULATION 1533.2, DIESEL FUEL USED IN FARMING 

           18                ACTIVITIES OR FOOD PROCESSING

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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 Chairman
            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 Staff:                 Kevin Smith
                                            Legal Department
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           19                          ---oOo---

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            1                           5901 GREEN VALLEY CIRCLE

            2                           CULVER CITY, CALIFORNIA

            3                           FEBRUARY 24, 2015

            4                          ---oOo--- 

            5             MR. HORTON:  Thank you, Ms. Richmond.  What 

            6    is our next matter?  

            7             MS. RICHMOND:  Our next matter are our 

            8    public hearings, Item F.  Item F1 we have Proposed 

            9    Amendments to Sales and Use Tax Regulation 1533.2, 

           10    Diesel Fuel Used in Farming Activities or Food 

           11    Processing.  

           12             MR. HORTON:  Thank you.  

           13             Mr. Smith, would you please present on this 

           14    item.  

           15             MR. SMITH:  Good afternoon, Chairman Horton 

           16    and Members of the Board.  I'm Kevin Smith from the 

           17    Board's Legal Department.  

           18             We are here to request that the Board vote 

           19    to adopt proposed amendments to Regulation 1533.2, 

           20    Diesel Fuel Used in Farming Activities of Food 

           21    Processing.  

           22             The proposed amendments revise the 

           23    regulation's definition for the term diesel fuel so 

           24    that the regulation's definition is consistent with 

           25    the definition for the term diesel fuel provided in 

           26    the Diesel Fuel Tax Law.  

           27             That's it.  

           28             MR. HORTON:  Members -- 




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            1             Yeah, I know.  

            2             MR. RUNNER:  Aren't we done with this?  

            3             MR. HORTON:  You could make an excellent 

            4    poker player.  Your -- your face just doesn't change 

            5    at all.  

            6             Discussion, Members?  

            7             Is there a motion?  

            8             Moved my Member Runner to adopt staff 

            9    recommendation.  Second by Member Ma.  

           10             Without objection, Members, such will be 

           11    the order.  

           12                          ---oOo---

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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 24, 2015 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:  February 3, 2015

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           20                           ____________________________

           21                           KATHLEEN SKIDGEL, CSR #9039

           22                           Hearing Reporter

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