2011 Regulation Archive
Property Tax Rules | Sales and Use Tax Regulations | Special Taxes Regulations | Status of Proposed Rules and RegulationsThe following is the numerical list of all the Board of Equalization's rulemaking actions that became effective during 2011. 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:
| Reg. No.* | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 1506 | Miscellaneous Services Enterprises The Board amended and renamed subdivision (h) of Regulation 1506 to clarify that a camp must be an "organized camp," as defined in Health and Safety Code section 18897, to be a school or educational institution and make sales of student meals that qualify for the exemption provided by Revenue and Taxation Code section 6363, provide examples illustrating when a camp conducts regularly scheduled classes with qualified instructors and requires students to attend the classes, and make grammatical changes to clearly specify the application of tax. | 12/14/10 | 03/02/11 |
| 1533.2/1598 | 1533.2, Diesel Fuel Used in Farming Activities or Food Processing, and 1598, Motor Vehicle and Aircraft Fuels The amendments to Regulation 1598 incorporate the additional sales and use tax on diesel fuel imposed by Revenue and Taxation Code (RTC) sections 6051.8 and 6201.8, effective July 1, 2011, incorporate the exemptions from the additional sales and use tax provided by RTC section 6357.3, and prescribe the exemption certificate for use with the exemptions. The amendments to Regulation 1533.2 clarify that the partial exemption for diesel fuel used in farming activities or food processing applies to the additional sales and use tax on diesel fuel and will no longer apply to the one percent sales and use tax imposed under RTC sections 6051.7 and 6201.7, effective July 1, 2011. | 07/26/11 | 10/26/11 |
| 1685.5 | Calculation of Estimated Use Tax – Use Tax Table The Board adopted Regulation 1685.5 to implement the new provisions of Revenue and Taxation Code section 6452.1 requiring the Board to "annually calculate the estimated amount of use tax due according to a person's adjusted gross income and by July 30 of each calendar year make available to Franchise Tax Board such amounts in the form of a use tax table." | 07/26/11 | 09/15/11 |
| 2558.1 | Wine The Board adopted Regulation 2558.1 to clarify that for purposes of the Alcoholic Beverage Tax Law the term "wine," as defined by Business and Professions Code section 23007, does not include any alcoholic beverage containing 0.5 percent or more alcohol by volume obtained from the distillation of fermented agricultural products other than from the particular agricultural product or products of which the wine is made and establish January 1,2012, as the prospective date for compliance with the clarified definition of wine. | 05/25/11 | 08/07/11 |
| 6001 | General Provision The Board proposed and adopted amendments to reflect the classification and organizational changes that had taken place at the Board since the Conflict of Interest Code was last amended. However, the amendments were never approved by the Fair Political Practices Commission. | 05/25/11 |
Section (Rule) 100 Changes:
| Reg. No.* | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 1507 | Technology Transfer Agreements The Board deleted the last sentence from the second paragraph in subdivision (a)(1) of the regulation regarding prewritten software because the Court of Appeal published an opinion declaring the sentence invalid. | 05/25/11 | 06/22/11 |
| 1533.1 | Farm Equipment and Machinery The Board amended the first paragraph of subdivision (b)(5) of the regulation so that it correctly cross references subdivision (b)(6) for the definition of a qualified person. | 11/16/10 | 01/10/11 |
| 1570 | Charitable Organizations The Board made changes without regulatory effect deleting "by March 15" after the word "annually" and deleting "inventory" from the examples of personal property in subdivision (a)(4)(B). | 11/15/11 | 12/27/11 |
| 1584 | Membership Fees The Board amended the definition of "nominal amount" in subdivision (b)(1) of the regulation so that "nominal amount" means an amount totaling $55 or less effective January 1, 2011, to reflect changes in the California Consumer Price Index. | 11/16/10 | 01/12/11 |
| Specified Special Tax and Fee Regulations | Specified Special Tax and Fee Regulations The Board amended Hazardous Substances Tax Regulation 3020, Records, to replace the reference to the Department of Health Services with a reference to the California Department of Public Health. The Board amended Integrated Waste Management Fee Regulation 3301, Records, to replace the reference to the Integrated Waste Management Board with a reference to the Department of Resources Recycling and Recovery. The Board amended Cigarette and Tobacco Products Licensing Act Regulation 4500, Definitions, to update the cross-reference to Business and Professions Code section 22971's definition of "control" and "controlling," delete the definition for the term "Excise Tax Division Staff," and add a definition for the term "Special Taxes and Fees Division." The Board also replaced the term "Excise Taxes Division" with the term "Special Taxes and Fee Division" in Cigarette and Tobacco Products Licensing Act Regulations 4504, Determination of Arm's Length Transaction, 4507, Request for Information and Records, 4508, Appeal – Denial of License, 4509, Non-Arm's Length Transfer – Sales, 4600, Issuance and Contents of a Notice of Violation or Warning Notice, 4609, Right to Appeal, and 4700, Appeal – Excise Taxes Division. | 08/23/11 | 10/10/11 |
Petitions Denied by the Board:
| Reg. No.* | Title and Description | BOE Denial Date | OAL Register Date |
|---|---|---|---|
| 462.060 et seq. | Property Tax Rule 462.060, Change in Ownership–Life Estates and Estates for Years; Property Tax Rule 462.100, Change in Ownership–Leases; Property Tax Rule 462.160, Change in Ownership–Trusts; Property Tax Rule 462.180, Change in Ownership–Legal Entities, and Property Tax Rule 462.260, Date of Change in Ownership Petition from Stephen H. Bennett to amend Property Tax Rule 462.060 et seq., Change in Ownership, to prohibit assessors from violating the due process rights of real property taxpayers who acquired their interests in real property prior to the enactment of part 0.5 of division 1 (commencing with section 50) of the Revenue and Taxation Code. | 04/26/11 | 05/20/11 |
| 462.160 | Change in Ownership – Trusts Petition from Stephen H. Bennett to amend Property Tax Rule 462.160, Change in Ownership – Trusts, to add examples demonstrating that the termination of a life estate does not result in a change in ownership. | 01/27/11 | 02/11/11 |