2013 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 2013. The list includes the effective date of each rulemaking action and provides links to the relevant rulemaking documents for each item.
Regular Rulemaking Process Adoption, Amendment, and/or Repeal:
| Reg. No.* | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 101 171 1045 |
101, Board-Prescribed Exemption Forms, 171, Board-Prescribed Report Forms and Property Statements, and 1045, Administration of the Annual Racehorse Tax. The Board adopted amendments that revised the title of Property Tax Rule 171 to better reflect its content, and revised the text of Property Tax Rule 171 to reflect amendments made to Revenue and Taxation Code section 441.5, which permit county assessors to accept property statement information provided by alternative means. The Board also adopted amendments to clarify the existing provisions in Property Tax Rules 101, 171, and 1045 that require county assessors to use Board-prescribed property forms and prescribe the procedures county assessors are required to follow to ensure that their forms meet the applicable rule's requirements; change the due dates for form checklists specified in Property Tax Rules 101, 171, and 1045; and add provisions to Rules 101, 171, and 1045 that explain when current law permits county assessors to develop and use their own forms, and encourage county assessors to develop uniform forms for use throughout the state, request that the Board revise its forms or create new forms when needed, and make their current property tax forms available on their websites. | 11/14/12 | 04/01/13 |
| 252 | Content of Assessment Roll The Board adopted amendments to reflect the repeal of Revenue and Taxation Code section 75.30, which required county assessors to place a "notice of a pending supplemental billing" on the assessment roll, clarify the notation used to denote escape assessments on the assessment roll, clarify the rule's cross reference to Property Tax Rule 261, and clarify the rule's provisions regarding the entry of the assessed value of exempt property on the assessment roll. The amendments also provide county assessors with notice of Government Code section 6254.21's prohibitions against posting the home addresses and telephone numbers of appointed or elected officials and their residing spouses and children on the Internet. | 11/14/12 | 04/01/13 |
| 462.040 | Change in Ownership – Joint Tenancies, adoption of amendments to make the rule consistent with and clarify current law regarding transactions involving joint tenancies. | 06/11/13 | 10/01/13 |
| 1685.5 | Calculation of Estimated Use Tax – Use Tax Table The Board adopted amendments to account for the new registration requirements imposed by Assembly Bill No. 155 (Stats. 2011, ch. 313) and recent registration activities. | 04/24/13 | 07/01/13 |
| 4601/4603/4604/4605 | The Board adopted amendments to Regulation 4601, Service of a Notice of Violation or Warning Notice, to provide for the service of all notices under the Cigarette and Tobacco Products Licensing Act (Act). The Board adopted amendments to Regulations 4603, Penalties for Licensed or Unlicensed Retailers,4604, Penalties for Licensed or Unlicensed Wholesalers and Distributors,and 4605, Penalties for Licensed or Unlicensed Manufacturers and Importers, to provide the Board with discretion to reduce a suspension for a violation of the Act to "5 days" when mitigating factors are present. | 06/11/13 | 10/01/13 |
Emergency Regulations, and Certification Files:
| Reg. No.* | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 2000 (Emergency) | The Board adopted Regulation 2000 (Emergency), Retailer Reimbursement Retention, as an emergency regulation, to implement the provisions of Assembly Bill No. 1492 (Stats. 2012, Ch. 289) and determine the amount retailers may retain from the Lumber Product Assessments they collect as reimbursement for one-time, start-up costs associated with the collection of the assessments, before retailers were required to begin collecting the assessments on January 1, 2013. | 10/23/12 | 01/01/13 |
| 2000 (Certification) | The Board adopted Regulation 2000 (Certification), Retailer Reimbursement Retention, which is identical to Regulation 2000 (Emergency), through the regular rulemaking process in order to comply with Government Code section 11346.1, subdivision (e), and prevent Regulation 2000 from being repealed and deleted from the California Code of Regulations pursuant to Government Code section 11346.1, subdivision (g). | 09/10/13 | 11/26/13 |
Changes to Adopt, Amend, and/or Repeal Regulations under Section (Rule) 100:
| Reg. No.* | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 263, 462.020, 462.060, 462.160, 462.180, 462.220, 464.240 | Rule 263, Roll Corrections, Rule 462.020, Change in Ownership – Tenancies in Common, Rule 462.060, Change in Ownership – Life Estates and Estates for Years, Rule 462.160, Change in Ownership – Trusts, Rule 462.180, Change in Ownership – Legal Entities, Rule 462.220, Change in Ownership – Interspousal Transfers, Rule 462.240. The Following Transfers Do Not Constitute a Change in Ownership The Board adopted amendments to make the rules listed above consistent with recent legislation, and make minor grammatical and formatting edits. | 09/10/13 | 12/24/13 |
| 474 | Petroleum Refining Properties The Board repealed the rule and deleted it from the California Code of Regulations because the rule was held invalid on procedural grounds by the California Supreme Court in Western States Petroleum Association v. Board of Equalization (2013) 57 Cal.4th 401. | 09/10/13 | 10/30/13 |
| 1532 1533.1 1533.2 1534 1535 1598 | 1532, Teleproduction or Other Postproduction Service Equipment, 1533.1, Farm Equipment and Machinery, 1533.2, Diesel Fuel Used in Farming Activities or Food Processing, 1534, Timber Harvesting Equipment and Machinery, 1535, Racehorse Breeding Stock, and 1598, Motor Vehicle and Aircraft Fuels. The Board adopted amendments to incorporate the temporary tax rate increase from the passage of Proposition 30 and to incorporate changes from expired statutory provisions. | 03/13/13 | 07/11/13 |
| 1620 | Interstate and Foreign Commerce Changes without regulatory effect to subdivision (b)(5)(A)1 of the regulation to incorporate amendments made to Revenue and Taxation Code (RTC) section 6248, subdivision (a)(1)'s definition of resident by Assembly Bill No. (AB) 1547 (Stats. 2009, ch. 545) and Senate Bill No. (SB) 1330 (Stats. 2010, ch. 328). Changes without regulatory effect to subdivision (b)(5)(A)4 of the regulation to incorporate amendments made to the rebuttable presumption regarding vehicles, vessels, and aircraft in RTC section 6248, subdivision (a)(4), by AB 1547. And, changes without regulatory effect to subdivision (b)(5)(D) of the regulation to incorporate amendments made to RTC section 6248, subdivision (e)'s exception for repair, retrofit, and modification made by AB 1547 and AB 242 (Stats. 2011, ch. 727). | 12/19/12 | 03/11/13 |
| 1642 | 1642, Bad Debts. The Board adopted changes without regulatory effect to make the regulation consistent with amendments to Revenue and Taxation Code sections 6055 and 6203.5 made by Assembly Bill No. (AB) 242 (Stats. 2011, ch. 272) and AB 2688 (Stats. 2012, ch. 362). | 08/13/13 | 12/09/13 |
| 1703 | 1703, Interest and Penalties Changes without regulatory effect to incorporate the modified adjusted daily rate of interest provided in Revenue and Taxation Code (RTC) section 6591.6 into and insert a space between the letters "t" and "h" in the reference to "permitholder" in subdivision (a); replace the upper case "S" with a lower case "s" in the word "Section" in subdivisions (b)(1)(C) and (c)(1)(A)1; add a new paragraph (5) to subdivision (b) to incorporate and provide notice of the requirements for the Board to calculate interest at the modified adjusted daily rate prescribed by RTC section 6591.6, and renumber paragraphs (5) through (7) of subdivision (b) as paragraphs (6) through (8), respectively; insert a period at the end of the second paragraph in subdivision (c)(1)(A)4; change the semicolon to a colon in the second sentence of Regulation 1703, subdivision (c)(3)(D)2; change the word "voluntary" to the word "voluntarily" in subdivision (c)(3)(D)2f; and add a citation to RTC section 6591.6 to the reference note. | 06/11/13 | 08/28/13 |
| 2558 2558.1 2559 2559.1 2559.3 2559.5 |
2558, Distilled Spirits; 2558.1, Wine,; 2559, Presumption – Distilled Spirits,; 2559.1, Rebuttable Presumption – Distilled Spirits,; 2559.3, Internet List,; and 2559.5, Correct Classification. Changes without regulatory effect repealing the regulations, which were held to be invalid in Diageo-Guinness USA, Inc. v. Board of Equalization (2012) 205 Cal.App.4th 907. | 11/15/12 | 01/08/13 |
Petitions Denied by the Board:
| Reg. No.* | Title and Description | BOE Denial Date | OAL Register Date |
|---|---|---|---|