2015 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 2015. 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:

Adoption, Amendment, and/or Repeal of Regulations through the Regular Rulemaking Process
Reg. No.* Title and Description BOE Adoption Date Effective Date
308.6 The Board adopted amendments to Rule 308.6, Applications for Equalization Required to Be Heard by Alternate Assessment Appeals Boards, to clarify the current conflict of interest provisions applicable to county property tax assessment appeals. 04/28/15 10/01/15
474 The Board re-adopted Rule 474, Petroleum Refining Properties, to establish a rebuttable presumption that petroleum refining property (land, improvements, and fixtures) constitutes a single appraisal unit for determining declines in value, except when measuring declines in value caused by disaster. 12/18/14 10/01/15
1533.2 The Board adopted amendments to Regulation 1533.2, Diesel Fuel Used in Farming Activities or Food Processing, to make the regulation's definition of diesel fuel consistent with the definition of diesel fuel in the Diesel Fuel Tax Law. 02/24/15 07/01/15
1588 The Board adopted amendments to Regulation 1588, Seeds, Plants and Fertilizer, to specifically include carbon dioxide in the definition of fertilizer. 12/18/14 04/01/15
1591 The Board adopted amendments to Regulation 1591, Medicines and Medical Devices, to clarify the meaning of "approved by the United States Food and Drug Administration" and include medical devices implanted in the human body to mark the location of a medical condition, such as breast tissue markers, in the definition of medicines. 04/28/15 10/01/15
1598.1 The Board adopted amendments to Regulation 1598.1, Diesel Fuel Prepayment Exemption, to make the regulation's definition of diesel fuel consistent with the definition of diesel fuel in the Diesel Fuel Tax Law. 02/24/15 07/01/15
1603 The Board adopted amendments to Regulation 1603, Taxable Sales of Food Products, to clarify the application of tax to tips, gratuities, and service charges. 08/05/14 01/01/15
1685.5 The Board adopted amendments to Regulation 1685.5, Calculation of Estimated Use Tax — Use Tax Table, to update the definition of the average state, local, and district sales and use tax rate. 03/25/15 07/01/15
6001 The Board adopted amendments to Regulation 6001, General Provisions, to reflect the classification and organizational changes that have taken place at the Board since the Conflict of Interest Code was last amended. 01/21/15 04/03/15

Emergency Regulations, and Certification Files:

Emergency Regulations, and Certification Files
Reg. No.* Title and Description BOE Adoption Date Effective Date

Changes to Adopt, Amend, and/or Repeal Regulations under Section (Rule) 100:

Changes to Adopt, Amend, and/or Repeal Regulations under Section (Rule) 100
Reg. No.* Title and Description BOE Adoption Date Effective Date
140.1 The Board adopted amendments to Rule 140.1, Requirements for Managing General Partner of Limited Partnership for Welfare Exemption for Low-Income Housing Properties, to make the rule consistent with amendments to the Corporations Code. 11/19/14 01/28/15
284/1027 The Board adopted amendments to update Rule 284, Retention and Revocation of Appraiser Certificate, to refer to the Deputy Director of the "Property Tax Department," and update Rule 1027, U.S. Forest Service Timber Volumes, to refer to the "Timber Tax Section." 09/16/15 11/10/15
472/902/904 The Board adopted amendments to update a statutory cross reference in Rule 472, Valuation of Real Property Interests in Timeshare Estates and Timeshare Uses, update Rule 902, Unitary Property Value Indicators and Staff Discussions, andRule 904, Unitary and Nonunitary Property Value Determinations and Petitions for Reassessment, to refer to the "State-Assessed Properties Division" instead of the "Valuation Division," and correct a minor typographical error in Rule 904. 01/21/15 03/19/15
1532/1533.1/1533.2/1534/1535 The Board adopted amendments to Sales and Use Tax Regulation 1532, Teleproduction or Other Postproduction Service Equipment, Regulation 1533.1, Farm Equipment and Machinery, Regulation 1533.2, Diesel Fuel Used in Farming Activities or Food Processing, Regulation 1534, Timber Harvesting Equipment and Machinery, and Regulation 1535, Racehorse Breeding Stock, to make them consistent with the expiration of the one-quarter percent tax imposed by Revenue and Taxation Code sections 6051.5 and 6201.5, operative January 1, 2016. 09/16/15 12/16/15
1533.1 The Board adopted amendments to Sales and Use Tax Regulation 1533.1, Farm Equipment and Machinery, to incorporate provisions in Regulation 1533.1 into footnotes 1 and 2 to the partial exemption certificate in Appendix B of the regulation. 09/16/15 12/16/15
1584 The Board adopted amendments to update the definition in Regulation 1584, Membership Fees, of the term "nominal amount" in accordance with the regulation's existing provisions. 09/16/15 12/08/15
1621 The Board amended Regulation 1621, Sales to Common Carriers, to make the regulation consistent with revisions to section 6385 of the Revenue and Taxation Code effective September 11, 2012. 02/24/15 04/30/15
1805/1825 The Board adopted amendments to Local Sales and Use Tax Regulation 1805, Aircraft Common Carriers; and Transactions (Sales) and Use Tax Regulation 1825, Aircraft Common Carriers, to make them consistent with the expiration of the one-quarter percent (0.25%) decrease in the local sales and use tax rate prescribed by Revenue and Taxation Code section 7203.1, operative January 1, 2016. 10/27/15 12/16/15

Petitions Denied by the Board:

Petitions Denied by the Board
Reg. No.* Title and Description BOE Denial Date OAL Register Date
1585 Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices The Board denied a petition filed by Mr. Daniel Hattis, on behalf of Ms. Jenny Lee (petitioner), requesting that the Board repeal the regulation or, alternatively, that the Board repeal subdivisions (a)(3) and (4), (b)(3) through (6), and (c) of the regulation clarifying the measure of tax with regard to sales of wireless telecommunications devices in "bundled" transactions because petitioner asserted that the regulation is inconsistent with the statutory definition of "gross receipts" in Revenue and Taxation Code section 6012. 03/26/15 04/24/15