2016 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 2016. 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
1432 The Board adopted amendments to Regulation 1432, Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle, to update the regulation, including defining "auxiliary equipment" and providing safe-harbor percentages that can be used, beginning April 1, 2016, when claiming a refund for diesel fuel used to power auxiliary equipment. 05/25/16 06/21/16
1505 The Board adopted amendments to Regulation 1505 to change its name from "Morticians" to "Funeral Directors" and update the information, tax rates, and examples in the regulation. 06/14/16 01/01/16
1590 The Board adopted amendments to Regulation 1590, Newspapers and Periodicals, to clarify the application of tax to lump-sum charges for mixed newspaper subscriptions that include the right to access digital content. 09/16/15 01/01/16
1619 The Board adopted amendments to Regulation 1619, Foreign Consuls, to make the regulation consistent with current federal law regarding exempt sales to foreign missions, representative offices, their employees and their dependents. 10/27/15 04/01/16
1668 The Board adopted amendments to Regulation 1668, Sales for Resale, to clarify that a sale or purchase of counterfeit goods by a convicted seller or purchaser is subject to tax, regardless of whether the sale or purchase was for resale. 02/23/16 07/01/16
1698/4901 The Board adopted amendments to Regulation 1698, Records, and 4901, Records, to define the term electronic cash register, update the terminology used to refer to electronic records, and clarify taxpayers' record retention requirements. 03/29/16 10/01/16
1705.1/4903/5240/5241/5242 The Board adopted amendments to Sales and Use Tax Regulation 1705.1, Innocent Spouse or Registered Domestic Partner Relief from Liability, Special Taxes and Fees Regulation 4903, Innocent Spouse or Registered Domestic Partner Relief from Liability, and Rules for Tax Appeals Regulations 5240, Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief, 5241, Acknowledgement and Review of Requests for Innocent Spouse Relief, and 5242, Requests for Reconsideration by the Board, to eliminate the requirement that individuals file a separate request to be considered for other equitable relief. 09/16/15 01/01/16
2401/2413/2422 The Board adopted amendments to Regulations 2401, Definitions, and 2422, Returns and Payment, to clarify direct sellers' prepaid mobile telephony service surcharge reporting requirements, and adopted amendments to Regulation 2413, Exemptions from Surcharge, to make it consistent with guidance from the U.S. Department of State, Office of Foreign Missions. 01/26/16 07/01/16
4076 The Board adopted Regulation 4076, Wholesale Cost of Tobacco Products, to update the regulation to further clarify the meaning of the "wholesale cost" of tobacco products other than cigarettes as defined in Revenue and Taxation Code section 30017. 05/24/16 10/01/16
5218/5235/5237/5267 The Board adopted amendments to Regulations 5218, Review of the Petition by the Assigned Section, 5235, Action on the Claim for Refund, 5237, Board Approval Required for Refunds Over $100,000, and 5267, Issuance of Post Appeals Conference Notices; Board Approval, to make the regulations consistent with the Board's delegation of authority to staff to refund, credit, or cancel amounts in excess of $100,000 without Board approval. 12/16/15 03/01/16

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
282/283 The Board adopted amendments to Rules 282, Temporary Certification, and 283, Permanent Certification, to update Rule 283 to reflect organizational changes in state government and clarify both rules' cross-references to other rules. 05/25/16 10/26/16
1506 The Board adopted amendments to Regulation 1506, Miscellaneous Service Enterprises, to update the name of the entity within the Department of Consumer Affairs responsible for licensing persons who dispense hearing aids. 03/30/16 07/27/16
1597 The Board adopted amendments to Regulation 1597, Property Transferred or Sold by Certain Nonprofit Organizations, to make the regulation consistent with the enactment of Revenue and Taxation Code (RTC) section 6018.10. RTC section 6018.10 provides that under specified circumstances an all volunteer fire department is a consumer, not a retailer, of all tangible personal property sold by it at retail in this state. 05/25/16 12/08/16
08/31/16
3500 The Board adopted amendments to update Regulation 3500, Application of the Fee Collection Procedures Law, to add references to the Lumber Products Assessment and the Prepaid Mobile Telephony Services Surcharge and Local Charges required to be collected by sellers other than direct sellers 01/26/16 03/17/16
5600/5601/5603 The Board adopted amendments to Regulations 5600, Definitions, Board Hearing Procedures; Taxes Affected by This Article,5601, Eligible Claims, and 5603 Claim Procedure, to update and clarify cross references in Regulation 5600, and make Regulations 5601 and 5603 consistent with Revenue and Taxation Code section 21013. 02/23/16 04/20/16

Petitions Denied by the Board:

Petitions Denied by the Board
Reg. No.* Title and Description BOE Denial Date OAL Register Date

Adoption, Amendment and/or Repeal Disapproved by the Office of Administrative Law:

Adoption, Amendment and/or Repeal of Regulations Disapproved by the Office of Administrative Law
Reg. No.* Title and Description BOE Adoption Date OAL Disapproved Date
1525.4 The Board adopted amendments to Regulation 1525.4, Manufacturing and Research & Development Equipment, to clarify that taxpayers may substantiate the useful life of otherwise qualified tangible personal property using a warranty, service contract, or industry practice. 11/17/15 02/17/16