California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 3 - Conflict of Interest Code › Section 35201 - General Provisions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Political Reform Act (Gov. Code, §
									81000 et
				  seq.) requires state and local government agencies to adopt and promulgate
				  conflict of interest codes. The Fair Political Practices Commission has adopted
				  a regulation (Cal. Code Regs., tit. 2, § (Regulation) 18730) containing
				  the terms of a standard conflict of interest code, which can be incorporated by
				  reference in an agency's code. After public notice and hearing, the standard
				  code may be amended by the Fair Political Practices Commission to conform to
				  amendments in the Political Reform Act. Therefore, the terms of Regulation
				  18730 and any amendments to it duly adopted by the Fair Political Practices
				  Commission are hereby incorporated by reference. This regulation and the
				  attached Appendices A and B, designating positions and establishing disclosure
				  categories, shall constitute the conflict of interest code of the California
				  Department of Tax and Fee Administration.
The Director must file his/her statement of economic interest
				  electronically with the Fair Political Practices Commission. All other
				  individuals holding designated positions must file their statements with the
				  California Department of Tax and Fee Administration. All statements must be
				  made available for public inspection and reproduction under Government Code
				  Section
				  81008.
Appendix A
Designated
						  Positions
Disclosure
						  Categories
Office of the
						  Director
Director
1-7
Chief Deputy Director
1-7
Special Consultant
1-7
Business Taxes Specialist (All
						  Levels)
1-7
Legal Division
Chief Counsel
1-7
CEA (All Levels)
1-7
Tax Counsel (All Levels)
1-6
Business Taxes Administrator (All
						  Levels)
1-2, 4-6
Business Taxes Specialist (All
						  Levels)
1-2, 4-6
Business Taxes Compliance
						  Specialist
1-2, 4-6
Staff Services Manager (All
						  Levels)
1-2, 4-6, 8
Investigations and Special Operations
						  Bureau
CEA
1-7
Business Taxes Administrator (All
						  Levels)
1-6, 8
Business Taxes Compliance Supervisor (All
						  Levels)
1-6, 8
Business Taxes Specialist (All
						  Levels)
1-6
Business Taxes Compliance
						  Specialist
1-6
Supervising Tax Auditor (All
						  Levels)
1-6
Associate Tax Auditor
1-6
Information Technology Specialist (All
						  Levels)
9
Librarian
8
Taxpayers' Rights Advocate
						  Office
CEA
1-7
Tax Counsel (All Levels)
1-6
Business Taxes Administrator (All
						  Levels)
1-6, 8
Business Taxes Specialist (All
						  Levels)
1-6
Equal Employment Opportunity
						  Office
Staff Services Manager (All
						  Levels)
6, 8
External Affairs
						  Division
CEA
1-7
Staff Services Manager (All
						  Levels)
1-6, 8
Information Officer (All
						  Levels)
1-2, 4-6
Tax Services Specialist
1-2,
						  4-6
Business Taxes Compliance
						  Specialist
1-2, 4-6
Business Taxes Administrator
1-2,
						  4-6
Business Services Officer (All
						  Levels)
8
Office Services Supervisor (All
						  Levels)
8
Information Technology Specialist (All
						  Levels)
9
Information Technology
						  Associate
9
Administration
						  Division
CEA
1-7
Staff Services Manager (All
						  Levels)
1-7
Business Management
						  Bureau
CEA
1-7
Staff Services Manager (All
						  Levels)
1-7
Business Services Officer
						  (Supervisor)
7
Office Services Supervisor (All
						  Levels)
7
Information Technology Specialist (All
						  Levels)
9
Information Technology
						  Associate
9
Human Resources
						  Bureau
CEA
1-7
Staff Services Manager (All
						  Levels)
8
Personnel Supervisor (All
						  Levels)
8
Labor Relations Manager
8
Labor Relations Analyst
8
Financial Management
						  Division
CEA (All Levels)
1-7
Staff Services Manager (All
						  Levels)
7
Accounting Administrator (All
						  Levels)
7
Office Services Supervisor III (All
						  Levels)
7
Key Data Supervisor
7
Senior Administrative
						  Analyst
7
Information Technology Supervisor (All
						  Levels)
7, 9
Information Technology Specialist (All
						  Levels)
9
Information Technology
						  Associate
9
Local Revenue
						  Branch
Supervising Tax Auditor (All
						  Levels)
1, 5, 8
Business Taxes Specialist (All
						  Levels)
1, 5
Tax Auditor
1, 5
Associate Tax Auditor
1, 5
Supervising Tax Technician (All
						  Levels)
1, 5
Legislative
						  Division
CEA (All Levels)
1-7
Staff Services Manager (All
						  Levels)
16
Business Taxes Specialist (All
						  Levels)
1-2, 4-6
Research Manager (All Levels)
1-2,
						  4-6
Research Program Specialist (All
						  Levels)
1-2, 4-6
Tax Research Specialist (All
						  Levels)
1-2, 4-6
Technology Services
						  Division
Chief Information Officer -
						  CEA
1-7
Information Technology Manager (All
						  Levels)
1-6, 8-9
Information Technology Supervisor (All
						  Levels)
1-6, 8-9
Information Technology Specialist (All
						  Levels)
9
Information Technology
						  Associate
9
Information Security
						  Office
Information Technology Manager (All
						  Levels)
1-6, 8-9
Information Technology Supervisor (All
						  Levels)
1-6, 8-9
Information Technology Specialist (All
						  Levels)
9
Information Technology
						  Associate
9
CROS Project Team
CEA
1-7
Information Technology Manager (All
						  Levels)
1-6, 8-9
Information Technology Supervisor (All
						  Levels)
1-6, 8-9
Information Technology Specialist (All
						  Levels)
9
Information Technology
						  Associate
9
Internal Audit
						  Division
CEA
1-7
Senior Management Auditor
1-7
Staff Management Auditor
1-7
Business Taxes Specialist (All
						  Levels)
1-7
Associate Management
						  Auditor
1-7
Staff Services Management
						  Auditor
1-7
Field Operations
						  Division
CEA
1-7
Business Taxes Administrator (All
						  Levels)
1, 5, 8
Business Taxes Specialist II or
						  III
1, 5
Business Taxes Compliance Supervisor (All
						  Levels)
1, 5
Supervising Tax Auditor (All
						  Levels)
1, 5
Supervising Tax Technician (All
						  Levels)
1, 5
Business Taxes Compliance
						  Specialist
10
Business Taxes
						  Representative
10
Business Taxes Specialist I
10
Associate Tax Auditor
10
Tax Auditor
10
Information Officer (All Levels)
1,
						  2, 5
Assistant Tax Services
						  Specialist
1, 2, 5
Information Technology Specialist (All
						  Levels)
9
Information Technology
						  Associate
9
Business Tax & Fee
						  Division
CEA (All Levels)
1-7
Chief
1-7
Business Taxes Administrator (All
						  Levels)
1-2, 5, 8
Business Taxes Specialist II or
						  III
1-2, 5
Business Taxes Compliance
						  Supervisor
1-2, 5
Supervising Tax Auditor II or
						  III
1-2, 5
Supervising Tax Auditor I
1-2,
						  5
Supervising Tax Technician
1-2,
						  5
Business Taxes Specialist I
10
Business Taxes Compliance
						  Specialist
10
Associate Tax Auditor
10
Tax Auditor
10
Business Taxes
						  Representative
10
Office Services Supervisor
						  II
8
Administrative Assistant II
8
Information Technology Specialist (All
						  Levels)
9
Information Technology
						  Associate
9
Timber Tax Section
Senior Forest Property Appraiser
4,
						  5, 8
Associate Forest Property
						  Appraiser
4, 5
Associate Tax Auditor
4, 5
Business Taxes Representative
4,
						  5
Retired
						  Annuitants
*
Consultants/New
						  Positions
**
CROS Subject Matter
						  Experts/Testers
***
* Retired Annuitants who are appointed in
						  classifications corresponding to civil service employee classification
						  categories listed in this conflict of interest code will disclose under that
						  civil service classification category.
** Consultants/New Positions shall be
						  included in the list of designated positions and shall disclose pursuant to the
						  broadest disclosure category in the code subject to the following
						  limitation:
The Director may determine in writing that
						  a particular consultant or new position, although a "designated position," is
						  hired to perform a range of duties that is limited in scope and thus is not
						  required to fully comply with the disclosure requirements in this section. Such
						  written determination shall include a description of the consultant or new
						  position's duties and, based upon that description, a statement of the extent
						  of disclosure requirements. The Director's determination is a public record and
						  shall be retained for public inspection in the same manner and location as this
						  conflict of interest code. (Gov. Code, §
												81008.)
*** CROS Subject Matter Experts/Testers
						  shall disclose based on the designations made (1) for Subject Matter
						  Experts/Testers under the CROS Project Team and (2) the position, if
						  designated, that they hold with any other department/division/office/section at
						  the Department.
Appendix B
Disclosure Categories
Category 1
Designated positions in this category
				  must report investments, business positions in business entities, and sources
				  of income, including receipt of loans, gifts and travel payments, if the
				  business entity or source (1) is subject to the California Department of Tax
				  and Fee Administration's (Department) regulatory, permit or licensing authority
				  under the Sales and Use Tax Law, Bradley-Burns Uniform Local Sales and Use Tax
				  Law, Transactions and Use Tax Law, Lumber Product Assessment, and Prepaid
				  Mobile Telephony Services Surcharge Collection Act, or (2) represents any
				  taxpayer, feepayer, or other person before the Department (i.e., as that
				  person's attorney, representative, CPA, etc.) on a matter involving application
				  of the Sales and Use Tax Law, Bradley-Burns Uniform Local Sales and Use Tax
				  Law, Transactions and Use Tax Law, Lumber Product Assessment, or Prepaid Mobile
				  Telephony Services Surcharge Collection Act.
Category 2
Designated positions in this category must report
				  investments, business positions in business entities, and sources of income
				  (including receipt of loans, gifts and travel payments), if the business entity
				  or source (1) is subject to a special tax and fee under the Department's
				  regulatory, permit, or licensing authority that is not covered by categories 1,
				  3 or 4 or (2) represents any taxpayer, feepayer, or other person before the
				  Department (i.e., as that person's attorney, representative, CPA, etc.) on a
				  matter involving a special tax and fee that is under the Department's
				  regulatory, permit, or licensing authority that is not covered by categories 1,
				  3 or 4.
Category 3
Designated positions in this category must report all
				  interests in real property located within the State of California and all
				  investments, business positions in business entities, and sources of income
				  (including receipt of loans, gifts and travel payments), if the business entity
				  or source (1) owns, or owned, real property located within the State of
				  California or personal property of the type valued or exempted by the
				  Department or subject to the Department's regulatory authority for property tax
				  purposes, or (2) represents or represented a taxpayer or person before the
				  Department (i.e., as that person's attorney, representative, CPA, etc.) on a
				  matter involving personal property of the type valued or exempted by the
				  Department or subject to the Department's regulatory authority for property tax
				  purposes.
Category 4
Designated positions in this category must report
				  investments, business positions in business entities, and sources of income
				  (including receipt of loans, gifts and travel payments), if the business entity
				  or source (1) is subject to the Department's regulatory, permit or licensing
				  authority under the Timber Yield Tax Law and interests in real property
				  classified as timberland under the Timber Yield Tax Law, or (2) represents any
				  taxpayer, feepayer, or other person before the Department (i.e., as that
				  person's attorney, representative, CPA, etc.) on a matter involving application
				  of the Timber Yield Tax Law.
Category 5
Designated positions in this category must report
				  investments, business positions in business entities, and sources of income
				  (including receipt of loans, gifts and travel payments), if the business entity
				  or source is, or was (at any time during the reporting period) a "lobbyist",
				  "lobbying firm" or "lobbyist employer" that was registered, or should be
				  registered, to lobby the department.
Category 6
Designated positions in this category must report
				  investments, business positions in business entities, and sources of income
				  (including receipt of loans, gifts and travel payments), if the business entity
				  or source was the subject of a complaint to, investigation by, or enforcement
				  action of the Department, or administrative action before the Department that
				  was acted upon or participated in by the filer during the period covered by the
				  statement of economic interest.
Category 7
Designated positions in this category must report
				  investments, business positions in business entities, and sources of income
				  (including receipt of loans, gifts and travel payments), if the business entity
				  or source provides leased facilities, products, equipment, vehicles, machinery
				  or services (including training or consulting services) of the type utilized by
				  the Department.
Category 8
Designated positions in this category must report
				  investments, business positions in business entities, and sources of income
				  (including receipt of loans, gifts and travel payments), if the business entity
				  or source provides leased facilities, products, equipment, vehicles, machinery
				  or services (including training or consulting services) of the type utilized by
				  the designated position's division, section, bureau, unit, or office.
Category 9
Designated positions in this category must report
				  investments, business positions in business entities, and sources of income
				  (including receipt of loans, gifts and travel payments), if the business entity
				  or source provides information technology or telecommunications goods, products
				  or services including computer hardware or software companies, computer
				  consultant services, IT training companies, data processing firms and media
				  services of the type utilized by the Department.
Category 10
Designated positions in this category shall indicate whether,
				  during the reporting period, they had a financial interest in any of their
				  assignments. If they had no such interest, they shall file Fair Political
				  Practices Commission Form 700-A. Otherwise, they shall disclose their pertinent
				  financial interests in any of their assignments on the schedules for Fair
				  Political Practices Commission Form 700.
1. New chapter
				  3 (section
				  35201), section and appendices A
				  and B filed 10-23-2018; operative 11-22-2018 pursuant to Cal. Code Regs., tit.
				  2, section
				  18750(d).
				  Approved by Fair Political Practices Commission 9-28-2018 and submitted to OAL
				  for filing and printing only pursuant to Cal. Code Regs., tit. 2, section
				  18750(d)
				  (Register 2018, No. 43).
Note: Authority cited: Section
					 87300,
					 Government Code. Reference: Sections
					 87300-
					 87302 and
					 87306,
					 Government Code.