1      BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                        450 N STREET

            3                   SACRAMENTO, CALIFORNIA

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            8                    REPORTER'S TRANSCRIPT

            9                      DECEMBER 16, 2015

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           13                           ITEM F

           14                       PUBLIC HEARINGS

           15                             F3 

           16                   PROPOSED AMENDMENTS TO 

           17               DIESEL FUEL TAX REGULATION 1432

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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 Staff:                 Kevin Smith
                                            Legal Department
           18    
                                            Bradley Heller
           19                               Legal Department
                 
           20                          ---oOo---

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            1                               450 N STREET

            2                               SACRAMENTO, CALIFORNIA

            3                               DECEMBER 16, 2015

            4                          ---oOo--- 

            5             MR. HORTON:  Ms. Richmond.  

            6             MS. RICHMOND:  Our next matter's Item F3 

            7    Proposed Amendments to Diesel Fuel Tax Regulation 

            8    1432, Other Nontaxable Uses of Diesel Fuel in a 

            9    Motor Vehicle.  

           10             MR. HORTON:  Welcome to the Board.  Please 

           11    introduce yourself for the record.  

           12             MR. SMITH:  Good afternoon, Chairman Horton 

           13    and Members of the Board.  I'm Kevin Smith.  With me 

           14    today as Bradley Heller.  We are from the Board's 

           15    Legal Department.  

           16             We are here today to ask you to vote to 

           17    adopt the proposed amendments to Diesel Fuel Tax 

           18    Regulation 1432, Other Nontaxable Uses of Diesel 

           19    Fuel in a Motor Vehicle.  

           20             The changes, among other things, define the 

           21    term "auxiliary equipment" and provide safe harbor 

           22    percentages that can be used beginning April 1st, 

           23    2016 when claiming a refund for diesel fuel used to 

           24    power auxiliary equipment.  

           25             Thank you.  

           26             MR. HORTON:  Thank you very much.  

           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 December 16, 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:  December 18, 2015

           18    

           19    

           20                           ____________________________

           21                           KATHLEEN SKIDGEL, CSR #9039

           22                           Hearing Reporter

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