1 BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 2 450 N STREET 3 SACRAMENTO, CALIFORNIA 4 5 6 7 8 REPORTER'S TRANSCRIPT 9 JANUARY 26, 2016 10 11 12 13 14 15 CHIEF COUNSEL MATTERS 16 J SECTION 100 CHANGES 17 J2 FEE COLLECTION PROCEDURES REGULATION 3500, 18 APPLICATION OF THE FEE COLLECTION PROCEDURE LAW 19 20 21 22 23 24 25 26 27 REPORTED BY: Kathleen Skidgel 28 CSR NO. 9039 1 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 Board of Equalization Staff: Bradley Heller 18 Tax Counsel IV Legal Department 19 20 ---oOo--- 21 22 23 24 25 26 27 28 2 1 450 N STREET 2 SACRAMENTO, CALIFORNIA 3 JANUARY 26, 2016 4 ---oOo--- 5 MS. RICHMOND: Our next matter is a Section 6 100 change. Item J2, Fee Collection Procedures 7 Regulation 3500, Application of the Fee Collection 8 Procedure Law. 9 MR. HORTON: Thank you, Mr. Heller. Please 10 place it on the record expeditiously. 11 MR. HELLER: Absolutely. 12 Good evening, Chairman Horton, Members of 13 the Board. I'm Bradley Heller from the Board's 14 Legal Department. 15 I'm here to request that the Board vote to 16 authorize staff to complete Rule 100 changes to 17 Regulation 3500. 18 MR. HORTON: Thank you very much. 19 Member -- 20 MS. HARKEY: So move. 21 MS. MA: So move. 22 MR. HORTON: -- Harkey moves. Member Ma 23 seconds. 24 Without objection, Members -- 25 MR. HELLER: Thank you. 26 MR. HORTON: -- such will be the order. 27 ---oOo--- 28 3 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 January 26, 2016 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. 16 17 Dated: January 28, 2016 18 19 20 ____________________________ 21 KATHLEEN SKIDGEL, CSR #9039 22 Hearing Reporter 23 24 25 26 27 28 4