reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25136 - Sales Factor. Sales Other than Sales of Tangible Personal Property in this State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
					 General. Section
					 25136 provides for the inclusion
					 in the numerator of the sales factor of gross receipts from transactions other
					 than sales of tangible personal property (including transactions with the
					 United States Government); under this section gross receipts are attributed to
					 this state if the income-producing activity which gave rise to the receipts is
					 performed wholly within this state. Also gross receipts are attributed to this
					 state if, with respect to a particular item of income, the income-producing
					 activity is performed within and without this state but the greater proportion
					 of the income-producing activity is performed in this state, based on costs of
					 performance.
(b) Income-Producing
					 Activity: Defined. The term "income-producing activity" applies to each
					 separate item of income and means the transactions and activity engaged in by
					 the taxpayer in the regular course of its trade or business for the ultimate
					 purpose of producing that item of income. Such activity includes transactions
					 and activities performed on behalf of a taxpayer, such as those conducted on
					 its behalf by an independent contractor. Accordingly, income-producing activity
					 includes but is not limited to the following:
(1) The rendering of personal services by
					 employees or by an agent or independent contractor acting on behalf of the
					 taxpayer or the utilization of tangible and intangible property by the taxpayer
					 or by an agent or independent contractor acting on behalf of the taxpayer in
					 performing a service.
(2) The sale,
					 rental, leasing, licensing or other use of real property.
(3) The rental, leasing, licensing or other
					 use of tangible personal property.
(4) The sale, licensing or other use of
					 intangible personal property.
The mere holding of intangible personal property is not,
						of itself, an income producing activity.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25136-2 - Sales Factor. Sales Other than Sales of Tangible Personal Property in this State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
					 General. Sales other than those described under Revenue and Taxation Code
					 Sections
					 25135
					 and former Section
					 25136, subdivision (a), as
					 applicable for taxable years beginning on or after January 1, 2011 and before
					 January 1, 2013, are in this state if the taxpayer's market for the sales is in
					 this state.
(b) General
					 Definitions.
(1) "Benefit of a service is
					 received" means the location where the taxpayer's customer has either directly
					 or indirectly received value from delivery of that service.
Examples:
(A)
					 Real Estate Development Corp with its commercial domicile in State A is
					 developing a tract of land in this state. Real Estate Development Corp
					 contracts with Surveying Corp from State B to survey the tract of land in this
					 state. Regardless of where the survey work is conducted, where the plats are
					 drawn, or where the plats are delivered, the recipient of the service, Real
					 Estate Development Corp, received all of the benefit of the service in this
					 state.
(B) Builder Corp with its
					 commercial domicile in State A is building an office complex in this state.
					 Builder Corp contracts with Engineering Corp from State B to oversee
					 construction of the buildings on the site. Engineering Corp performs some of
					 its service in this state at the building site and additional service in State
					 B. Because all of Engineering Corp's services were related to a construction
					 project in this state, the recipient of the services, Builder Corp, received
					 all of the benefit of the service in this state.
(C) General Corp with its commercial domicile
					 in State A contracts with Computer Software Corp from State B to develop and
					 install custom computer software for General Corp. The software will be used by
					 General Corp in a business office in this state and in a business office in
					 State A. The software development occurs in State B. The recipient of the
					 service, General Corp, received the benefit of the service in both State A and
					 in this state.
(D) Apartment Corp
					 owns 100 apartments in this state and 400 apartments in State A, and contracts
					 with Pest Control Corp for pest control services for all the apartments. The
					 benefit of the service is received in both State A and in this
					 state.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25137 - Other Apportionment Methods

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Special Rules. In General. Section
					 25137 provides that if the
					 allocation and apportionment provisions of the Uniform Division of Income for
					 Tax Purposes Act do not fairly represent the extent of the taxpayer's business
					 activity in this state, the taxpayer may petition for or the Franchise Tax
					 Board may require, in respect to all or any part of the taxpayer's business
					 activity, if reasonable:
(1) Separate
					 accounting;
(2) The exclusion of
					 any one or more of the factors;
(3)
					 The inclusion of one or more additional factors which will fairly represent the
					 taxpayer's business activity in this state; or
(4) The employment of any other method to
					 effectuate an equitable allocation and apportionment of the taxpayer's income.
Section
						25137 permits a departure from the
						allocation and apportionment provisions of the Uniform Division of Income for
						Tax Purposes Act only in limited and specific cases.
Section
						25137 may be invoked only in
						specific cases where unusual fact situations (which ordinarily will be unique
						and nonrecurring) produce incongruous results under the apportionment and
						allocation provisions contained in these regulations.
In the case of certain industries such as air
						transportation, rail transportation, ship transportation, trucking, television,
						radio, motion pictures, various types of professional athletics, and so forth,
						the foregoing regulations in respect to the apportionment formula do not set
						forth appropriate procedures for determining the apportionment factors. Nothing
						in Section
						25137 or in this Regulation shall
						preclude the Franchise Tax Board from establishing appropriate procedures under
						Sections 25129 to
						25136 inclusive, for determining
						the apportionment factors for each such industry, but such procedures shall be
						applied uniformly.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25137-3 - Franchisors-Allocation and Apportionment of Income

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definition. The term "business of
					 franchising" means a trade or business which includes the granting of a license
					 by the taxpayer (franchisor) of a trademark, trade name or service mark, to
					 market or use a product or service under such trademark, trade name or service
					 mark in accordance with methods and procedures prescribed by the
					 taxpayer.
(b) Apportionment of
					 Business Income. Apportionment Factors. The property, payroll and sales factors
					 of the apportionment formula for franchisors shall be computed pursuant to
					 Sections
					 25128
					 through
					 25137
					 of the Revenue and Taxation Code and the regulations adopted pursuant thereto
					 except as provided in this regulation.
(1)
					 Payroll Factor. For purposes of determining the numerator of the payroll
					 factor, compensation paid to traveling employees regularly providing
					 administrative or advisory services at the franchisee's place of business shall
					 be determined on the basis of the ratio which the time spent in performing such
					 services in this state bears to the total time spent in performing such
					 services everywhere.
(2) Sales
					 Factor. For purposes of determining the numerator of the sales factor:
(A) The following receipts shall be
					 attributed to the state in which the franchisee's place of business is located
					 provided the taxpayer is taxable in such state:
(i) Fees received from the franchisee for
					 national or regional advertising placed by the franchisor.
(ii) Fees received for providing
					 administrative or advisory services.
(iii) Fees received for site investigation,
					 selection, and acquisition of a place of business, or potential place of
					 business, of the franchisee, or potential franchisee.
If the taxpayer is not taxable in the state in which the
						franchisee's place of business is, or would have been, located, the receipts
						shall be attributed to the state in which the principal office of the
						taxpayer's employee or employees performing such services is located, except
						that if such services are performed by an independent contractor the receipts
						shall be attributed to the state of the taxpayer's commercial
						domicile.
(B) Fees
					 or royalties received for the use of the franchisor's trademark, trade name or
					 service mark or the right to market a product or service shall be attributed to
					 the state in which the franchisee's place of business is located if the
					 taxpayer is taxable in such state. If the taxpayer is not taxable in the state
					 in which the franchisee's place of business is located, the receipts shall be
					 attributed to the state of the taxpayer's commercial
					 domicile.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25137-4-1 - Banks and Financial Corporations-Allocation and Apportionment of Income-for Income Years Beginning Before January 1, 1996

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) "Receipts" for sales factor purposes
					 means gross income including net taxable gain on disposition of assets derived
					 from transactions and activities in the regular course of the taxpayer's trade
					 or business which produce business income.
(2) "Participation loans" means joint loans
					 by more than one bank to a common borrower.
(3) "Business situs" shall be the place at
					 which intangible personal property is employed as capital; or the place where
					 the property is located if possession and control of the property is localized
					 in connection with the taxpayer's business so that substantial use or value
					 attaches to the property.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25137-4.2 - Banks and Financial Corporations-Allocation and Apportionment of Income

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In general.
(1) Application. Except for a bank or
					 financial corporation subject to the provisions of Regulation Section
					 25137-10, for income years
					 beginning on or after January 1, 1996, a bank or financial corporation whose
					 income is taxable both within and without this state shall allocate and
					 apportion its net income as provided in section
					 25120 et seq., California Revenue
					 and Taxation Code, and the regulations adopted pursuant thereto, except as
					 provided herein.
(2) Apportionment.
					 All business income shall be apportioned to this state by multiplying such
					 income by the apportionment percentage which is determined by adding the
					 taxpayer's receipts factor, as described in subsection (c), property factor, as
					 described in subsection (d), and payroll factor, as described in Sections
					 25132
					 and
					 25133
					 of the Revenue and Taxation Code and the regulations adopted pursuant thereto,
					 together and dividing the sum by three. If one of the factors is missing, the
					 remaining factors are added and the total is divided by the number of factors
					 present. A factor is missing if both its numerator and denominator are zero; it
					 is not missing merely because the numerator is zero.
(3) Accounting for factors. Each factor shall
					 be computed according to the method of accounting (cash or accrual) used by the
					 taxpayer for the income year.
(4)
					 Exception. If the allocation and apportionment provisions of this regulation do
					 not fairly represent the extent of the taxpayer's business activity in this
					 state, the taxpayer may petition for or the Franchise Tax Board may require, in
					 respect to all or any part of the taxpayer's business activity, if reasonable:
(A) Separate accounting;
(B) The exclusion of any one or more of the
					 factors;
(C) The inclusion of one
					 or more additional factors which will fairly represent the taxpayer's business
					 activity in this state; or
(D) The
					 employment of any other method to effectuate an equitable allocation and
					 apportionment of the taxpayer's income.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25137-5 - Commercial Fishing-Allocation and Apportionment of Income

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) The term "business of commercial fishing"
					 means a trade or business which utilizes a ship or ships in the taking of fish
					 or the bringing of fish ashore for financial or pecuniary gain or
					 profit.
(2) A "port day" is a day
					 or part of a day spent in port or on the seas while the vessel is "in
					 operation." A "port day" begins at the time the ship enters an area within
					 which a state (as defined in Section
					 25120(f),
					 Revenue and Taxation Code) asserts jurisdiction, including the assertion of
					 jurisdiction for fishing, and ends when the ship leaves such area. A "port day"
					 does not include the time a ship is "out of service."
(3) A ship shall be considered "in operation"
					 while engaged in prevoyage and post-voyage activities as well as when it is
					 searching for fish, fishing, or transporting fish. Prevoyage and post-voyage
					 activities include, but are not limited to, loading, unloading, refueling, or
					 provisioning the ship, or when the ship is being repaired (except for repairs
					 in shipyards, including drydocking). A ship shall commence being "in operation"
					 for a voyage when it is manned with full crew and the vessel is ready for a
					 fishing voyage. It ceases to be "in operation" after a voyage when the vessel
					 is unloaded and cleaned, including the preparation of the fish wells to a
					 fish-carrying condition.
(4) A ship
					 shall be "out of service" when it is not in operation. "Out of service" time
					 includes, but is not limited to, time while a ship is idle between voyages,
					 time for repairs in shipyards (including drydocking), and time after which a
					 ship is seized by a foreign government and held under restraint pending
					 disposition of charges alleging violation of such government's law. A ship is
					 also considered out of service when it is involuntarily waiting to
					 unload.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25137-6 - Combined Reports Including Foreign Country Operations. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Editorial correction renumbering and amending former Section
						25137(m) to
						Section 25137-6 filed 3-27-85; effective
						upon filing pursuant to Government Code Section
						11346.2(d)
						(Register 85, No. 13). For prior history, see Registers 82, No. 46 and 82, No.
						28.
2. Change without regulatory effect renumbering former section
						25137-6 to section
						25106.5-3 and amending subsection
						(e)(1) and NOTE filed 2-14-95 pursuant to section
						100, title 1, California Code of
						Regulations; operative 3-13-95 (Register 95, No.
						7).
Note: Authority cited: Section
						  26422,
						  Revenue and Taxation Code. Reference: Section
						  25137,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25137-8 - Motion Picture and Television Film Producers and Television Networks-Apportionment of Income. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 1-12-87; effective thirtieth day thereafter (Register 87, No.
						3).
2. Renumbering of former section
						25137-8 to new section
						25137-8.1 filed 3-26-2012;
						operative 4-25-2012 (Register 2012, No. 13).
Note: Authority cited: Section
						  26422,
						  Revenue and Taxation Code. Reference: Section
						  25137,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25137-9 - Railroads-Allocation and Apportionment of Income

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Apportionment of Business Income. The
					 property, payroll and sales factors of the apportionment formula for a railroad
					 shall be computed pursuant to Section
					 25128
					 through
					 25137
					 of the Revenue and Taxation Code and the regulations adopted pursuant thereto
					 (in Article 2.5 of Group 17 of this subchapter) except as provided in this
					 regulation.
(1) Property Factor
(A) Definitions
1. "Original cost" is deemed to be the basis
					 of the property for federal income tax purposes (prior to any federal income
					 tax adjustments except for subsequent capital additions, improvements thereto
					 or partial dispositions); or, if the property has no such basis, the valuation
					 of such property as currently required for Interstate Commerce Commission
					 purposes. If the original cost of property is unascertainable under the
					 foregoing valuation standards, the property is included in the property factor
					 at its fair market value as of the date of acquisition by the taxpayer (Reg.
					 25130(a)(1)).
2. "Rent" does not
					 include the per diem and mileage charges paid by the taxpayer for the temporary
					 use of railroad cars owned or operated by another railroad.
3. A "locomotive-mile" is the movement of a
					 locomotive (a self-propelled unit of equipment designed solely for moving other
					 equipment) a distance of one mile under its own power.
4. A "car-mile" is a movement of a unit of
					 car equipment a distance of one mile.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25137-10 - Combination of General (Non-Financial) and Financial Corporations

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Application.
(1) The income of a unitary business which is
					 conducted by two or more entities, one or more of which would be classified as
					 a bank or financial corporation and one or more of which would be classified as
					 a general corporation for purposes of the Revenue and Taxation Code, sections
					 23001,
					 et seq., whose predominant activity is other than financial activity, shall be
					 allocated and apportioned pursuant to this regulation for income years
					 beginning on or after January 1, 1989.
(2) A unitary business subject to this
					 regulation normally consists of a parent corporation engaged by itself, or with
					 or through a subsidiary or subsidiaries, in a mining, manufacturing, mercantile
					 or service business which forms a unitary subsidiary or subsidiaries to perform
					 financial functions which are ancillary to the parent's business.
EXAMPLES:
1. A
					 corporation engaged in the operation of a department store establishes a
					 unitary subsidiary to hold title to receivables arising from the extension of
					 credit for the purchase of goods from the store. The unitary business is
					 subject to the regulation.
2. A
					 manufacturer of consumer products establishes a unitary subsidiary to provide
					 financing to third-party marketers of its product and/or financing for the
					 purchasers of such products from third parties. The unitary business is subject
					 to the regulation.
3. A bank forms
					 a unitary subsidiary to hold title to its headquarters buildings and branch
					 locations. The unitary business is not subject to the
					 regulation.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25137-11 - Allocation and Apportionment of Income of Trucking Companies

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General.
(1) When a trucking company has income from
					 sources both within and without this state, the amount of business income from
					 sources within this state shall be determined pursuant to this regulation. In
					 such cases, the first step is to determine what portion of the trucking
					 company's income constitutes "business" income and what portion constitutes
					 "nonbusiness" under Revenue and Taxation Code, Section
					 25120
					 and Title 18, California Code of Regulations, Section
					 25120. Nonbusiness income is
					 directly allocable to this state pursuant to the provisions of Revenue and
					 Taxation Code Sections
					 25123
					 through
					 25127,
					 inclusive. Business income is apportioned to this state pursuant to the
					 property, payroll and sales apportionment factors set forth in this regulation.
					 The sum of the items of nonbusiness income directly allocated to this state
					 plus the amount of business income attributable to this state constitutes the
					 amount of the taxpayer's entire net income which is subject to tax in this
					 state.
(2) When a taxpayer, or an
					 affiliate of a taxpayer, other than a trucking company conducts trucking
					 activities and the apportionment factors directly related to such activities
					 are separately identified, such factor shall be assigned to the apportionment
					 formula pursuant to subsection (c) herein.
(3) When a trucking company employs property,
					 other than mobile property as defined herein, for the transport of goods
					 between states, such property, and the personnel which operate or maintain it
					 during the course of such movement, shall be assigned to the numerator of the
					 property and payroll factors respectively pursuant to Regulations 25137-7 and
					 25137-9, in the circumstances of an air transport or railroad business,
					 respectively, or Regulations 25129 and 25133 otherwise.
(4) This regulation shall be applicable to
					 income years beginning on or after January 1, 1991.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25137-12 - Print Media

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
					 general. Except as specifically modified by this regulation, when a taxpayer in
					 the business of publishing, selling, licensing or distributing newspapers,
					 magazines, periodicals, trade journals or other printed material has income
					 from sources both within and without this state, the amount of business income
					 from sources within this state from such business activity shall be determined
					 pursuant to sections
					 25120
					 through
					 25137
					 of the Revenue and Taxation Code and the regulations adopted pursuant
					 thereto.
(b) Definitions. The
					 following definitions are applicable to the terms contained in this regulation,
					 unless the context clearly requires otherwise.
(1) "Print or printed material" includes,
					 without limitation, the physical embodiment or printed version of any thought
					 or expression including, without limitation, a play, story, article, column or
					 other literary, commercial, educational, artistic or other written or printed
					 work. The determination of whether an item is or consists of print or printed
					 material shall be made without regard to its content. Printed material may take
					 the form of a book, newspaper, magazine, periodical, trade journal or any other
					 form of printed matter and may be contained on any medium or
					 property.
(2) "Purchaser" and
					 "subscriber" mean the individual, residence, business or other outlet which is
					 the ultimate or final recipient of the print or printed material. Neither of
					 such terms shall mean or include a wholesaler or other distributor of print or
					 printed material.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25137-15 - Apportionment and Allocation of Income of Space Transportation Companies

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) When a space
					 transportation company derives income from sources both within and without this
					 state, the amount of business income attributable to sources within this state
					 shall be determined pursuant to this section.
(b) Definitions. As used in this section:
(1) "Space transportation company" means a
					 taxpayer that generates more than 50 percent of its gross receipts from the
					 provision of space transportation activity for compensation in a taxable
					 year.
(2) "Space transportation
					 activity" means the movement or attempted movement of people or property,
					 including without limitation, launch vehicles, satellites, payloads, cargo,
					 refuse, or any other property to space.
(3) "Launch" means to move or attempt to move
					 people or property from Earth to space. For purposes of this section, "launch"
					 also includes the movement or attempted movement of people or property from
					 space to Earth.
(4) "Launch
					 vehicle" means a conveyance built to place people or property in, or operate
					 in, space.
(5) "Payload" means the
					 people or property placed into a launch vehicle for the purpose of space
					 transportation activity.
(6)
					 "Launch contract" means a binding legal agreement between a taxpayer and an
					 unaffiliated third party to provide space transportation activity.
(7) "Space" means an altitude of 62 statute
					 miles or more above the surface of the Earth.
(8) "Separation" means the geographical point
					 at which a payload physically separates from a launch vehicle.
(9) "Gross receipts" means gross receipts as
					 defined in Revenue and Taxation Code section
					 25120.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 17 - Allocation of Income › Article 2.5 - Uniform Division of Income for Tax Purposes Act › Section 25139 - Title and Effective Date

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Title. Sections
					 25120 to
					 25139, inclusive, may be cited as
					 the Uniform Division of Income for Tax Purposes Act.
(b) The regulations set forth in Article 2.5
					 shall apply for income years beginning after December 31, 1972 and ending after
					 the effective date of these regulations.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 18 - Renegotiations [Repealed] › Section 25201 - Refunds and Abatements in Connection with Renegotiation of War Contracts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section 26422, Revenue and
						Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 18 - Renegotiations [Repealed] › Section 25208 - Readjustment for Repayments Made Pursuant to Price Redeterminations

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section 26422, Revenue &
						Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 19 - Returns and Payments [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
				  without regulatory effect repealing subchapter 19 (articles 1 through 3,
				  sections 25401 through
				  25566) filed 11-23-98 pursuant to
				  Government Code section
				  11343.4(d)
				  (Register 98, No. 48). For prior history, see Register 82, No. 49; Register 87,
				  No. 15; Register 92, No. 31; Register 94, No. 24; Register 97, No. 22; Register
				  97, No. 24 and Register 97, No. 40.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 20 - Assessments [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
				  without regulatory effect repealing subchapter 20 (sections
				  25672(b) through
				  25761(c)) filed
				  11-23-98 pursuant to Government Code section
				  11343.4(d)
				  (Register 98, No. 48). For prior history, see Register 78, No. 8 and Register
				  82, No. 49.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 21 - Interest, Additions to Tax and Penal Provisions [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
				  without regulatory effect repealing subchapter 21 (article 2, sections
				  25934.2 through
				  25951-25957(e))
				  filed 11-23-98 pursuant to Government Code section
				  11343.4(d)
				  (Register 98, No. 48). For prior history, see Register 82, No. 49; Register 84,
				  No. 22 and Register 85, No. 6.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 22 - Refunds and Credits [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
				  without regulatory effect repealing subchapter 22 (article 1, section
				  26081) filed 11-23-98 pursuant to
				  Government Code section
				  11343.4(d)
				  (Register 98, No. 48). For prior history, see Register 94, No. 45.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 23 - Collection of Tax [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
				  without regulatory effect repealing subchapter 23 (article 1, sections
				  26131-1 through
				  26131-5) filed 11-23-98 pursuant
				  to Government Code section
				  11343.4(d)
				  (Register 98, No. 48). For prior history, see Register 82, No. 49 and Register
				  86, No. 8.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 3.5 - Bank and Corporation Tax › Subchapter 24 - Administration of Tax [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
				  without regulatory effect repealing subchapter 24 (article 1, sections
				  26422 through
				  26426) filed 11-23-98 pursuant to
				  Government Code section
				  11343.4(d)
				  (Register 98, No. 48). For prior history, see Register 75, No. 40 and Register
				  97, No. 32.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 4 - Individual Shared Responsibility Penalty › Section 26000.61005 - Information Return Reporting

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
(1) The
				Franchise Tax Board's civil authority and procedures for purposes of compliance
				with notice and other due process requirements imposed by law to collect income
				taxes shall be applicable to the collection of the penalty imposed pursuant to
				subdivision (j) of section
				61005
				of the Revenue and Taxation Code.
(2) The penalty imposed pursuant to
				subdivision (j) of section
				61005
				of the Revenue and Taxation Code shall be paid upon notice and demand by the
				Franchise Tax Board, and shall be assessed and collected pursuant to Part 10.2
				(commencing with Section
				18401).
(3) Every notice of balance due for the
				penalty imposed pursuant to subdivision (j) of section
				61005
				of the Revenue and Taxation Code shall be mailed to the applicable entity
				within four years after March 31 of the year the return was required to be
				filed.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 4 - Individual Shared Responsibility Penalty › Section 26000.61010 - Imposition of the Individual Shared Responsibility Penalty

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For each month
				beginning on or after January 1, 2020, an applicable individual shall have
				minimum essential coverage or pay the penalty for each month an applicable
				individual is an individual in existence for the entire month who is not an
				exempt individual.
(b) An
				applicable individual has minimum essential coverage for a month when that
				applicable individual is enrolled in and maintains minimum essential coverage
				for at least one day in the month.
(c) A responsible individual shall pay the
				penalty for all applicable household members who are not exempt individuals for
				a month for which-
(1) The responsible
				individual is without minimum essential coverage; or
(2) An applicable spouse or applicable
				dependent for whom the responsible individual is liable does not have minimum
				essential coverage.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 4 - Individual Shared Responsibility Penalty › Section 26000.61015 - Indexing of Applicable Dollar Amount

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
(1) In
				any calendar year after 2019, the applicable dollar amount is $695 as increased
				or decreased by the product of $695 and the cost-of-living adjustment
				determined under paragraph (2) of subdivision (d) of section
				61015
				of the Revenue and Taxation Code for the calendar year.
(2) If the applicable dollar amount as
				increased or decreased by this regulation is not a multiple of $50, the
				applicable dollar amount is rounded down to the next multiple of
				$50.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 4 - Individual Shared Responsibility Penalty › Section 26000.61023 - Short Coverage Gaps

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An applicable individual is an exempt
				individual for a month the last day of which is included in a short coverage
				gap.
(b) If the applicable
				individual does not have minimum essential coverage for a continuous period of
				more than three months, none of the months included in the continuous period
				are treated as included in a short coverage gap.
(c) If a calendar year includes more than one
				short coverage gap, the exemption provided by this subsection only applies to
				the earliest short coverage gap.
(1) Except as
				provided in paragraph (2), the number of months included in a continuous period
				is determined without regard to the calendar years in which months included in
				that period occur. For purposes of this section, a continuous period begins no
				earlier than January 1, 2020.
(2)
				If an applicable individual does not have minimum essential coverage for a
				continuous period that begins in one taxable year and ends in the next, for
				purposes of applying this subsection to the first taxable year, the months in
				the second taxable year included in the continuous period are disregarded. For
				purposes of applying this section to the second taxable year, the months in the
				first taxable year included in the continuous period are taken into
				account.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 4 - Individual Shared Responsibility Penalty › Section 26000.61025 - Collection of Penalty

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Except in the case of a false or fraudulent return and except as otherwise
				expressly provided in Part 10.2, no penalty shall be assessed or collected with
				respect to the year for which the return was filed unless the notice of tax
				return change or statement of tax due is mailed within four years after the
				return was filed.
1. New section
				  filed 12-17-2020; operative 12-17-2020. Submitted to OAL for filing and
				  printing only pursuant to Revenue and Taxation Code section
				  61030(c)
				  (Register 2020, No. 51).
Note: Authority cited: Section
					 61030,
					 Revenue and Taxation Code. Reference: Section
					 61025,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4 - Office of Tax Appeals - Rules for Tax Appeals. [Repealed] › Section 30100 through 30832

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New division
				4 (chapters 1-2, sections
				30100-30832), chapter 1 (articles
				1-7, sections
				30100-30711), article 1 (sections
				30100-30102) and section filed
				1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). Pursuant
				to Government Code section
				15679,
				this action is a deemed emergency and exempt from OAL review. A Certificate of
				Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be
				repealed by operation of law on the following day.
2. New division 4
				(chapters 1-2, sections
				30100-30832), chapter 1 (articles
				1-7, sections
				30100-30711), article 1 (sections
				30100-30102) and section refiled
				5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19). Pursuant
				to Government Code section
				15679,
				this action is a deemed emergency and exempt from OAL review. A Certificate of
				Compliance must be transmitted to OAL by 10-4-2018 or emergency language will
				be repealed by operation of law on the following day.
3. New
				division 4 (chapters 1-2, sections
				30100-30832), chapter 1 (articles
				1-7, sections
				30100-30711), article 1 (sections
				30100-30102) and section refiled
				9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37).
				Pursuant to Government Code section
				15679,
				this action is a deemed emergency and exempt from OAL review. A Certificate of
				Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be
				repealed by operation of law on the following day.
4. Repealer of
				division 4 (chapters 1-2, sections
				30100-30832) by operation of
				Government Code section
				11346.1(g)
				(Register 2019, No. 1).
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 1 - Title of Division › Section 30000 - Statement of Intent; Title of Division

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In fulfillment of its statutory duties and consistent with
				  the Taxpayer Transparency and Fairness Act of 2017 (Stats. 2017, Ch. 16), and
				  Assembly Bill 131 (Stats. 2017, Ch. 252), OTA hereby promulgates this division
				  to provide regulations governing the administrative review processes for all
				  appeals, petitions for rehearing, and related claims for reimbursement
				  submitted to, or subject to the jurisdiction of, OTA. Title 18 of division 4.1
				  of the California Code of Regulations shall be known and may be cited as "OTA's
				  Rules for Tax Appeals."
1. New
				  division 4.1 (chapters 1-8, sections
				  30000-30707), chapter 1 (section
				  30000) and section filed 1-3-2019;
				  operative 1-3-2019. Pursuant to Government Code section
				  15679(b),
				  this action is exempt from OAL review. Submitted to OAL for filing and printing
				  only pursuant to Government Code section
				  11343.8
				  (Register 2019, No. 1).
2. Amendment of section and NOTE filed
				  3-1-2021; operative 3-1-2021. This action is exempt from OAL review pursuant to
				  Government Code section
				  15679(b).
				  Submitted to OAL for filing and printing only pursuant to Government Code
				  section
				  11343.8
				  (Register 2021, No. 10).
3. Amendment of division 4.1 heading and
				  amendment of section filed 6-26-2023; operative 6-30-2023. This action is
				  exempt from the Administrative Procedure Act pursuant to Government Code
				  section
				  15679(b).
				  Submitted to OAL for filing and printing only pursuant to Government Code
				  section
				  11343.8
				  (Register 2023, No. 26).
Note: Authority cited: Sections
					 15676.2,
					 15679 and
					 15679.5,
					 Government Code. Reference: Sections
					 15670,
					 15671,
					 15672,
					 15676.2,
					 15679 and
					 15679.5,
					 Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 1 - Title of Division › Section 30100 - Application of Chapter 1. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
				  division 4 (chapters 1-2, sections
				  30100-30832), chapter 1 (articles
				  1-7, sections
				  30100-30711), article 1 (sections
				  30100-30102) and section filed
				  1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). Pursuant
				  to Government Code section
				  15679,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be
				  repealed by operation of law on the following day.
2. New division 4
				  (chapters 1-2, sections
				  30100-30832), chapter 1 (articles
				  1-7, sections
				  30100-30711), article 1 (sections
				  30100-30102) and section refiled
				  5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19). Pursuant
				  to Government Code section
				  15679,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 10-4-2018 or emergency language will
				  be repealed by operation of law on the following day.
3. New
				  division 4 (chapters 1-2, sections
				  30100-30832), chapter 1 (articles
				  1-7, sections
				  30100-30711), article 1 (sections
				  30100-30102) and section refiled
				  9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37).
				  Pursuant to Government Code section
				  15679,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be
				  repealed by operation of law on the following day.
4. Repealer of
				  division 4 (chapters 1-2, sections
				  30100-30832) and section by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 15606,
					 15672,
					 15674 and
					 15679,
					 Government Code; and Sections
					 20,
					 18533,
					 19043.5,
					 19045,
					 19047,
					 19048,
					 19084,
					 19085,
					 19087,
					 19104,
					 19324,
					 19331,
					 19333,
					 19334,
					 19335,
					 19343,
					 19345,
					 19346
					 and
					 20645,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 2 - General Applicability, Definitions, and Jurisdiction › Article 1 - Application of Division 4.1, Definitions, and Jurisdiction › Section 30101.5 - Inapplicability of Division 2.1

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The regulations contained in division 2.1 of title 18 of
					 the California Code of Regulations are inapplicable to all appeals, petitions
					 for rehearing, and related claims for reimbursement submitted to, or subject to
					 the jurisdiction of, OTA. Instead, OTA's Rules for Tax Appeals supplants
					 division 2.1 in its entirety with respect to any such proceedings before
					 OTA.
1. New
					 section filed 6-26-2023; operative 6-30-2023. This action is exempt from the
					 Administrative Procedure Act pursuant to Government Code section
					 15679(b).
					 Submitted to OAL for filing and printing only pursuant to Government Code
					 section
					 11343.8
					 (Register 2023, No. 26).
Note: Authority cited: Sections
						15679 and
						15679.5,
						Government Code. Reference: Sections
						15670,
						15672,
						15674 and
						15676.2,
						Government Code.