2010 Regulation Archive

Property Tax Rules | Sales and Use Tax Regulations | Special Taxes Regulations | Status of Proposed Rules and Regulations

The following is the numerical list of all the Board of Equalization's rulemaking actions that became effective during 2010. The list includes the effective date of each rulemaking action and provides links to the relevant rulemaking documents for each item.

Repeal, Adoption, and/or Amendment of:

Repeal, Adoption, and/or Amendment of 2010 Regulations
Reg. No.* Title and Description BOE Adoption Date Effective Date
192
193
371		 192 Mandatory Audits, 193 Scope of Audits, and 371 Significant Assessment Problems.
The Board amended Rule 192 to incorporate the requirement from Revenue and Taxation Code section 469, as amended in 2008, that county assessors conduct a "significant number of audits." The Board amended Rule 193 to clarify the scope of the new audit requirement and the circumstances under which the disclosure of a discrepancy or irregularity during a taxpayer's audit will require a county assessor to perform additional audits. The Board also made minor grammatical and formatting changes to Rules 192, 193, and 371, and updated citations in the authority and reference notes.

Rulemaking interested parties process

 01/26/10 05/14/10
471, 1020 471, Timberland, and 1020, Timber Value Areas, The Board repealed Rule 471, Timberland, because it duplicated statutory provisions, including Revenue and Taxation Code section 52 and article 1.7 of chapter 3 of part 2 of division 1 (commencing with section 431) of the Revenue and Taxation Code, Valuation of Timberland and Timber, and was no longer necessary. The Board amended Rule 1020, Timber Value Areas, to update the counties assigned to the rule's nine timber value areas to reflect changes in the counties' marketing conditions during the past 33 years. 08/24/10 11/17/10
1698.5 Audit Procedures
The Board adopted regulation 1698.5 to implement, interpret, and make specific Revenue and Taxation Code section 7053, which requires sellers, retailers, and consumers to maintain sales and use tax records in such form as the Board may require and section 7054, which authorizes the Board to examine records, property, and persons, and conduct investigations to verify the accuracy of returns and accurately ascertain sales and use tax liabilities. 		05/26/10 08/18/10
4903 Innocent Spouse or Registered Domestic Partner Relief from Liability
The Board adopted Regulation 4903 (and related cross-referencing regulations) to prescribe the procedures and criteria for relieving an innocent spouse or registered domestic partner from liability under specified taxes and fees.		 03/23/10 06/17/10
5237
5266		 Board Approval Required for Refunds Over $50,000; and 5266, Appeals Staff Recommendations; Requests for Reconsideration; Requests for Oral Hearings
The Board amended the regulations to reflect the Board's delegation of authority to Board staff to grant or deny refunds of taxes and fees authorized by Revenue and Taxation Code sections 6901, 8126, 9151, 12977, 30361, 32401, 38601, 40111, 41100, 43451, 45651, 46501, 50139, 55221, and 60521, unless the refunds exceed $100,000.		 10/06/09 02/19/10

Section (Rule) 100 Changes:

Section (Rule) 100 Changes to 2010 Regulations
Reg. No.* Title and Description BOE Adoption Date Effective Date
312 Hearings Record
The Board amended the rule to update the reference to the section of the Code of Civil Procedure that prescribes the manner in which depositions are recorded in civil proceedings.		 01/27/10 03/16/10
1525.7 Rural Investment Tax Exemption
The Board repealed Regulation 1525.7 due to the repeal of Revenue and Taxation Code section 6378.1 by its own terms effective January 1, 2006.		 03/25/10 05/11/10
1584 Membership Fees
The Board amended the regulation to delete the obsolete reference to the January 1, 1996, operative date.		 03/25/10 05/13/10
1597 Property Transferred or Sold by Certain Nonprofit Organizations
The Board amended the regulation to incorporate the provisions of newly enacted Revenue and Taxation Code section 6018.9 pertaining to the requirements for 501(c) organizations to be consumers of property transferred to their members.		 01/27/10 03/16/10
1598 Motor Vehicle and Aircraft Fuels The Board authorized a Rule 100 changes to incorporate the provisions of Revenue and Taxation  Code section 6357.7. The provisions provide a partial exemption for the sale and use of motor vehicle fuel, operative July 1, 2010. 07/15/10 08/26/10
1602.5 Reporting Methods for Grocers
The Board amended subdivision (b)(1)(G) of the regulation to update the tax rate used in the example.		 03/25/10 05/13/10
1699 Permits
The Board amended the regulation to incorporate the provisions of newly enacted Revenue and Taxation Code section 6225 regarding the registration of and filing requirements for qualified purchasers.		 01/27/10 03/17/10
1700 Reimbursement for Sales Tax
The Board amended subdivision (b)(5)(A) of the regulation to update the tax rates used in the examples.		 03/25/10 05/13/10
2300 Collection of Surcharge
The Board amended the regulation to complete the citation to the Energy Resources Surcharge Law in the first paragraph and replaced the citations to sections "40001-40191" with sections "40019, 40019.1, 40020, and 40045" in the reference note.		 01/27/10 03/30/10
2401 Definitions
The Board amended the definition of "service supplier" and the relevant portion of the definition of "intrastate telephone communication services" in subdivisions (a) and (b) to bring the definitions into conformity with the statutory definitions in Revenue and Taxation Code sections 41007 and 41016 (Emergency Telephone Users Surcharge Law) as revised by Statutes 2008, chapter 17 (Sen. Bill No. 1040), effective May 21, 2008. The Board also added citations to Revenue and Taxation Code sections 41015 and 41016 to the reference note.		 01/27/10 03/30/10
2504 et seq. Alcoholic Beverage Tax Regulations
The Board amended the regulations to correct outdated references to state and federal forms and outdated references to a federal agency, to correct minor grammatical errors in the text of certain regulations, and to provide accurate citations in certain regulations' authority and reference notes		 11/19/09 01/25/10
3500, 3502 3500. Application of the Fee Collection Procedures Law, 3502, Relief from Liability
The Board added new Regulation 3500, moved the text from the second paragraph of Regulation 3502, which lists the taxes and fees collected pursuant to the Fee Collection Procedures Law, into Regulation 3500, and updated the list to refer to the California Tire Fee, Covered Electronic Waste Recycling Fee, Marine Invasive Species Fee, Natural Gas Surcharge, and Water Rights Fee.		 01/27/10 03/30/10
4041 Common Carrier Delivery Reports
The Board added "or tobacco products" after "delivery of the cigarettes" in the first part of the regulation and added ", and the quantity of tobacco products delivered," after "contained therein" in subdivision (d) to conform to Revenue and Taxation Code section 30454 (Cigarette and Tobacco Products Tax Law) regarding reports from common carriers that deliver tobacco products; added "the board, which may include, but not be limited to, electronic media," after "prescribed by" in the last sentence of the regulation to conform to Revenue and Taxation Code section 30186 regarding reports of sales from common carriers; and added authority and reference notes containing citations to Revenue and Taxation Code section 30451, the authority, and sections 30186 and 30454, the references, for Regulation 4041.		 01/27/10 03/30/10
4500 Definitions
The Board replaced the number "9" with the number "17" in subdivision (e) to correct the citation to the California Constitution, and replaced the citation to "Section 22971(n), Revenue and Taxation Code" with a citation to "Section 30010, Revenue and Taxation Code" in the reference note of the Cigarette and Tobacco Products Licensing Act regulation.		 01/27/10 03/30/10
4508, 4701, 4702 4508, Appeal - Denial of License, 4701, Appeal- Appeals Division, 4702, Appeal- Board Hearing
The Board replaced the references to the repealed Rules of Practice with updated references to the Board’s current Rules for Tax Appeals in the regulations applicable to appeals of Board actions under the Cigarette and Tobacco Products Licensing Act.		 01/27/10 03/30/10
4703 Seizures and Forfeitures
The Board made minor grammatical changes, revised the text to consistently refer to the "Board," and replaced "required" with "relevant" in the heading for subdivision (d) of the Cigarette and Tobacco Products Licensing Act regulation.		 01/27/10 03/30/10
4901 Records
The Board added the Water Rights Fee and Covered Electronic Waste Recycling Fee to subdivision (a)(l), and replaced "Ballast Water Management Fee" with "Marine Invasive Species Fee" in subdivision (a)(l)(C), so that the regulation lists all of the special taxes and fees to which Regulation 4901 currently applies.		 01/27/10 03/30/10

Petitions Denied by the Board:

Petitions Denied by the Board for 2010 Regulations
Reg. No. Title and Description BOE Denial Date OAL Register Date
Veteran's Exemption Veteran's Exemption
The petition by Mr. William M. Connell requested that the Board adopt a new sales and use tax regulation (see Cal. Code Regs., tit. 18, § 1500 et seq.) specifying that a qualified veteran itinerant vendor is the consumer of any goods he or she offers for sale. 		09/10/10 09/24/10