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                             F4

           16        PROPOSED AMENDMENTS TO RULES FOR TAX APPEALS 

           17            REGULATIONS 5218, 5235, 5237 AND 5267

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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:                 Bradley Heller
                                            Legal Department
           18    
                 
           19                          ---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 is Item F4, 

            7    Proposed Amendments to Rules for Tax Appeals 

            8    Regulations 5218, Review of the Petition by the 

            9    Assigned Section, 5235, Action on the Claim for 

           10    Refund, 5237, Board Approval Required for Refunds 

           11    Over $100,000, and 5267, Issuance of Post Appeals 

           12    Conference Notices.  And this is for Board 

           13    approval.  

           14             MR. HORTON:  Members, we might remember 

           15    that this is pursuant to the request of the Members.  

           16             MR. HELLER:  That's right.  

           17             MR. HORTON:  Mr. Heller, please introduce 

           18    yourself for the record.  

           19             MR. HELLER:  Thank you.  Good afternoon, 

           20    Chairman Horton and Members of the Board.  I'm 

           21    Bradley Heller from the Board's Legal Department, 

           22    and I'm here to ask the Board to vote to adopt the 

           23    proposed amendments to Regulations 5218, 5235, 5237 

           24    and 5267.  

           25             The proposed amendments make the 

           26    regulations consistent with the Board's prior 

           27    delegation of authority to staff to refund credit or 

           28    cancel amounts in excess of $100,000 without the 




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            1    Board's approval.  

            2             MR. HORTON:  Thank you.  

            3             Discussion, Members?  

            4             Member Stowers moves adoption of staff 

            5    recommendation.  Second by Member Harkey.  

            6             Without objection, Members, such will be 

            7    the order.  

            8                          ---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 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

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           20                           ____________________________

           21                           KATHLEEN SKIDGEL, CSR #9039

           22                           Hearing Reporter

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