The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. Below are the archives for State Board of Equalization Regulations by year.
The archive contains information regarding which regulations were worked on in each year, including Regulation adoption dates, effective dates, and a brief description of the regulatory change. If you have any questions regarding these regulations or if you would like to request a copy of a particular regulatory file, please contact:
If you would like to obtain copies of rulemaking file documents for prior to 2009, you may contact the BOE Disclosure Office.