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        F2 PROPOSED AMENDMENTS TO SALES AND USE TAX 

           17     REGULATION 1598.1, DIESEL FUEL PREPAYMENT EXEMPTION

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           25                      REPORTED BY:  Kathleen Skidgel 

           26                                     CSR NO. 9039

           27                        P R E S E N T

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            1    For the Board              Jerome E. Horton 
                 of Equalization:           Chairman
            2    
                                    
            3                               Sen. George Runner (Ret.)
                                            Vice Chairman
            4    
                                            
            5                               Fiona Ma, CPA
                                            Member
            6    
                 
            7                               Diane L. Harkey
                                            Member   
            8    
                 
            9                               Yvette Stowers 
                                            Appearing for Betty T. 
           10                               Yee, State Controller 
                                            (per Government Code 
           11                               Section 7.9)
                 
           12    
                                            Joann Richmond 
           13                               Chief 
                                            Board Proceedings      
           14                               Division
                 
           15    For Staff:                 Kevin Smith
                                            Legal Department
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           17                          ---oOo---

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           27                           5901 GREEN VALLEY CIRCLE

           28                           CULVER CITY, CALIFORNIA




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            1                           FEBRUARY 24, 2015

            2                          ---oOo---

            3              MR. HORTON:  Next item.  

            4             MS. RICHMOND:  Our next item is Item F2, 

            5    Proposed Amendments to Sales and Use Tax Regulation 

            6    1598.1, Diesel Fuel Prepayment Exemption.  

            7             MR. HORTON:  Mr. Smith, the floor is yours.

            8             MR. SMITH:  Thank you.  Again, I'm Kevin 

            9    Smith from the Board's Legal Department.  And I'm 

           10    here to -- we are requesting adoption -- that the 

           11    Board vote to adopt the proposed amendments to 

           12    Regulation 1598.1, Diesel Fuel Prepayment Exemption.  

           13             The proposed amendments revise the 

           14    regulation's definition for the term diesel fuel, so 

           15    that the regulation's definition is consistent with 

           16    the definition for the term diesel fuel provided in 

           17    the Diesel Fuel Tax Law.  

           18             MR. HORTON:  For consistency purposes, 

           19    Members, is there a motion?  

           20             Moved by Member Runner to adopt staff 

           21    recommendation.  Second by Member Stowers.  Without 

           22    objection, Members, such will be the order.  

           23                          ---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 3 constitute 

           14    a complete and accurate transcription of the 

           15    shorthand writing.

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           17    Dated:  February 3, 2015

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           20                           ____________________________

           21                           KATHLEEN SKIDGEL, CSR #9039

           22                           Hearing Reporter

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