reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 4 - Equalization by State Board › Article 4 - Change in Ownership and New Construction › Section 467 - Taxable Possessory Interests. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-3-78 as an emergency; effective upon filing (Register 78, No.
					 27).
2. Amendment filed 10-2-78 as an emergency; effective upon
					 filing. Certificate of Compliance included (Register 78, No. 40).
3.
					 Order which was filed 10-2-78 refiled 10-20-78 as an emergency, to correct date
					 of adoption; effective upon filing. Certificate of Compliance included
					 (Register 78, No. 43).
4. Amendment filed 1-31-79; effective
					 thirtieth day thereafter (Register 79, No. 6).
5. Amendment refiled
					 2-7-79 as an emergency; designated effective 3-1-79. Certificate of Compliance
					 included (Register 79, No. 6).
6. Repealer and new section filed
					 8-22-79 as an emergency; effective upon filing (Register 79, No. 34). A
					 Certificate of Compliance must be filed within 120 days or emergency language
					 will be repealed on 12-20-79.
7. Certificate of Compliance filed
					 126-79 (Register 79, No. 49).
8. Repealer filed 11-29-99; operative
					 12-29-99 (Register 99, No. 49).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Article XIII A, Sections
						1 and
						2, California
						Constitution.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 4 - Equalization by State Board › Article 4 - Change in Ownership and New Construction › Section 469 - Mining Properties

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  The provisions of this rule apply to the valuation of the rights to explore,
				  develop and produce minerals, other than oil, gas and geothermal resources, and
				  the real property associated with these rights.
(b) General.
(1) Rights to enter in or upon land for the
				  purpose of exploration, development or production of minerals are taxable real
				  property interests to the extent they individually or collectively have
				  ascertainable value.
(2) It is the
				  right to explore, develop and produce that is being valued and not the physical
				  quantity of resources present on the valuation date.
(3) The unique nature of mineral property
				  interests requires the application of specialized appraisal techniques designed
				  to satisfy the requirements of article XIII, section
				  1, and article XIII A, section
				  2, of the California Constitution.
				  To this end, mineral property interests and other real property associated
				  therewith shall be valued pursuant to the principles and procedures set forth
				  in this section.
(4)
				  Notwithstanding any other provision in this section, any appropriate valuation
				  method described in section
				  3 of title 18 of this code may be
				  applied in the event of a transfer of an ownership interest in the right to
				  explore, develop or produce a mineral property.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 4 - Equalization by State Board › Article 4 - Change in Ownership and New Construction › Section 470 - Enforceably Restricted Property. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-3-78 as an emergency; effective upon filing (Register 78, No.
					 27).
2. Amendment filed 10-2-78 as an emergency; effective upon
					 filing. Certificate of Compliance included (Register 78, No. 40).
3.
					 Order which was filed 10-2-78 refiled 10-20-78 as an emergency, to correct date
					 of adoption; effective upon filing. Certificate of Compliance included
					 (Register 78, No. 43).
4. Repealer and new section filed 8-22-79 as
					 an emergency; effective upon filing (Register 79, No. 34). A Certificate of
					 Compliance must be filed within 120 days or emergency language will be repealed
					 on 12-20-79.
5. Certificate of Compliance including amendment filed
					 12-6-79 (Register 79, No. 49).
6. Repealer filed 12-13-99; operative
					 1-12-2000 (Register 99, No. 51).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Article XIII A, Sections
						1 and
						2, California
						Constitution.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 4 - Equalization by State Board › Article 4 - Change in Ownership and New Construction › Section 471 - Timberland. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-3-78 as an emergency; effective upon filing (Register 78, No.
					 27).
2. Amendment filed 10-2-78 as an emergency; effective upon
					 filing. Certificate of Compliance included (Register 78, No. 40).
3.
					 Order which was filed 10-2-78 refiled 10-20-78 as an emergency, to correct date
					 of adoption; effective upon filing. Certificate of Compliance included
					 (Register 78, No. 43).
4. Repealer and new section filed 8-22-79 as
					 an emergency; effective upon filing (Register 79, No. 34). A Certificate of
					 Compliance must be filed within 120 days or emergency language will be repealed
					 on 12-20-79.
5. Certificate of Compliance filed 12-6-79 (Register
					 79, No. 49).
6. Repealer filed 10-18-2010; operative 11-17-2010
					 (Register 2010, No. 43).
Note: Authority cited: Sec.
						15606(c) Gov.
						Code Reference: Art. XIII A, Secs.
						1 and
						2, California
						Constitution.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 4 - Equalization by State Board › Article 4 - Change in Ownership and New Construction › Section 472 - Valuation of Real Property Interests in Timeshare Estates and Timeshare Uses

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The full value
				  of the real property interest of a timeshare estate or a timeshare use, as
				  defined in section
				  11212
				  of the Business and Professions Code, shall be determined in accordance with
				  the provisions of this section.
(b)
				  In determining the value of the real property interest of a timeshare estate or
				  use, consideration shall be given to the following factors which are unique to
				  such interests:
(1) The fact that the
				  timeshare estate or use is marketed in increments of time.
(2) The season of the year during which the
				  owner is entitled to the right to use or possession of the
				  property.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 4 - Equalization by State Board › Article 4 - Change in Ownership and New Construction › Section 473 - Geothermal Properties

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  The provisions of this rule apply to the valuation of the rights to explore
				  for, develop, and produce useful geothermal energy (hereafter, "proved
				  reserves"), and the real property associated with these rights. The provisions
				  of this rule apply only to the valuation of property for lien dates, including
				  lien dates for both the regular and the supplemental assessment rolls, that
				  occur on or after January 1, 1996.
(b) GENERAL
(1) Rights to enter in or upon land for the
				  purpose of exploration, development, or production of proved reserves are
				  taxable real property interests to the extent they individually or collectively
				  have ascertainable value.
(2) It is
				  the right to explore, develop, and produce that is being valued and not the
				  physical quantity of resources present on the valuation date.
(3) The unique nature of geothermal property
				  interests requires the application of specialized appraisal techniques designed
				  to satisfy the requirements of Article XIII, Section
				  1, and Article XIIIA, Section
				  2, of the California Constitution.
				  To this end, the valuation of such properties and other real property
				  associated therewith shall be pursuant to the principles and procedures in this
				  section.
(4) Notwithstanding any
				  other provision in this section, any appropriate valuation method described in
				  Section 3 of Title 18 of this code may be
				  applied in the event of a transfer of an ownership interest in the right to
				  explore, develop, or produce a geothermal property.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 4 - Equalization by State Board › Article 4 - Change in Ownership and New Construction › Section 474 - Petroleum Refining Properties

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  The provisions of this rule apply to the valuation of the real property,
				  personal property, and fixtures used for the refining of petroleum.
(b) General.
(1) The unique nature of property used for
				  the refining of petroleum requires the application of specialized appraisal
				  techniques designed to satisfy the requirements of article XIII, section
				  1, and article XIII A, section
				  2, of the California Constitution.
				  To this end, petroleum refineries and other real and personal property
				  associated therewith shall be valued pursuant to the principles and procedures
				  set forth in this section.
(2)
				  Notwithstanding any other provision in this section, any appropriate valuation
				  method described in section
				  3 of title 18 of this code may be
				  applied in the event of a change in ownership in a petroleum refining
				  property.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 6 - Collection [Repealed] › Article 1 - Tax Bills [Repealed] › Section 601 - Penalties; Form and Manner of Entry. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 of Subchapter 6, Article 1 (Section
					 601) filed 12-19-67 as an
					 emergency; effective upon filing (Register 67, No. 51). For prior history, see
					 Register 66, No. 41.
2. Certificate of Compliance filed 2-13-68
					 (Register 68, No. 7).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Chap. 147, Stats. 1966, 1st Extra Session and 505,
						533 and 615, Revenue and Taxation
						Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 901 - Property Statement

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The property statement pertaining to state-assessed
					 property provided for in Section
					 826
					 of the Revenue and Taxation Code shall be filed with the board between the lien
					 date and 5 p.m. on March 1; provided that, on a showing of good cause and
					 pursuant to a request made prior to March 1, the due date may be extended by
					 the board for a period not exceeding 30 days.
1. New
					 Subchapter 9 (Section
					 901) filed 10-10-68 as an
					 emergency; effective upon filing. Certificate of Compliance included (Register
					 68, No. 38).
2. Amendment of NOTE filed 12-29-95; operative 12-31-95
					 pursuant to Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
3. Change without regulatory effect amending
					 section and NOTE filed 12-19-97 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 97, No. 51).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						826,
						830,
						Revenue and Taxation Code and 15620, Government
						Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 901.5 - Board Schedule

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
No later than November 30 each year the Executive Director
					 shall provide to the Board a proposed schedule of dates that will govern the
					 actions to be taken pursuant to sections
					 902 through
					 905 for the following calendar
					 year. On Board approval, but no later than January 30 next following, the
					 Executive Director shall inform all state assesses of the schedule adopted by
					 the Board.
1. New
					 section filed 2-23-79; effective thirtieth day thereafter (Register 79, No.
					 8).
2. Change without regulatory effect filed 7-13-88 pursuant to
					 Section 100, Title 1, California Code of
					 Regulations (Register 88, No. 30).
3. Amendment of NOTE filed
					 12-29-95; operative 12-31-95 pursuant to Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						721,
						731,
						732,
						741,
						742,
						743,
						744,
						747,
						748,
						749,
						11338,
						11339
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 902 - Unitary Property Value Indicators and Staff Discussions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Each year the State-Assessed Properties Division shall make
					 capitalization rate studies and develop value indicators applicable to the
					 unitary property of each state assessee. A copy of the appropriate
					 capitalization rate study and a summary of the calculations of the value
					 indicators shall be provided by the Chief, State-Assessed Properties Division,
					 to the affected assessee on request. The assessee shall be informed that the
					 staff will be available to discuss the data supplied.
1. New
					 section filed 1-9-76; effective thirtieth day thereafter (Register 76, No.
					 2).
2. Editorial correction of NOTE filed 4-19-83 (Register 83, No.
					 16).
3. Amendment of NOTE filed 12-29-95; operative 12-31-95
					 pursuant to Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
4. Change without regulatory effect amending
					 section filed 3-19-2015 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2015, No. 12).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Section
						721,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 903 - Discussion with Board of Unitary Property Value Indicators

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
State assessees will, at the discretion of the Board, be
					 afforded an opportunity to discuss the value of their unitary property at a
					 public meeting. The discussion may relate to any information bearing on the
					 value of the property as well as the staff-calculated value indicators. For the
					 purposes of this discussion, the staff will not be required to provide value
					 recommendations.
1. New
					 section filed 1-9-76; effective thirtieth day thereafter (Register 76, No.
					 2).
2. Editorial correction of NOTE filed 4-19-83 (Register 83, No.
					 16).
3. Amendment of NOTE filed 12-29-95; operative 12-31-95
					 pursuant to Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Section
						721,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 904 - Unitary and Nonunitary Property Value Determinations and Petitions for Reassessment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  As soon as practical, the staff shall transmit unitary-value recommendations to
				  the Board. Following this, but no later than May 31 each year, the Board will
				  make and publicly announce individual value determinations. The Chief of the
				  State-Assessed Properties Division shall notify the state assessees of the
				  values determined by the Board and the fact that a petition for reassessment of
				  the unitary property must be filed, if at all, not later than July 20 of the
				  year of the notice. The notice shall be accompanied by a copy of an appraisal
				  data sheet containing the staff value indicators and value recommendation to
				  the Board.
(b) On or before the
				  last day of July, the Chief of the State-Assessed Properties Division shall
				  notify the state assessees of the values of nonunitary property. This notice
				  shall inform the assessees that a petition for reassessment of nonunitary
				  property must be filed, if at all, not later than September 20 of the year of
				  the notice.
(c) On or before June
				  15, the Chief of the State-Assessed Properties Division shall transmit notices
				  of allocated assessed unitary values to each assessee. This notice will inform
				  each assessee that a petition for a correction of an allocated assessment must
				  be filed, if at all, no later than July 20 of the year of the notice.
1. New
					 section filed 1-9-76; effective thirtieth day thereafter (Register 76, No.
					 2).
2. Amendment filed 7-7-78; effective thirtieth day thereafter
					 (Register 78, No. 27).
3. Amendment filed 1-11-83; effective
					 thirtieth day thereafter (Register 83, No. 3).
4. Editorial
					 correction of NOTE filed 4-19-83 (Register 83, No. 16).
5. Amendment
					 of subsections (a), (b) and (c) filed 6-21-90; operative 7-21-90 (Register 90,
					 No. 33).
6. Amendment of NOTE filed 12-29-95; operative 12-31-95
					 pursuant to Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
7. Change without regulatory effect amending
					 section filed 1-15-2003 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2003, No. 3).
8. Change without regulatory
					 effect amending section filed 3-19-2015 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2015, No. 12).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						731,
						732,
						and
						746,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 905 - Assessment Electric Generation Facilities [this Version Effective Through 12-30-2002]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An electric generation facility shall be state assessed
					 property for purposes of article XIII, section
					 19 of the California Constitution
					 if:
(1) the facility was constructed
				  pursuant to a certificate of public convenience and necessity issued by the
				  California Public Utilities Commission to the company that presently owns the
				  facility; or,
(2) the company
				  owning the facility is a state assessee for reasons other than its ownership of
				  the generation facility or its ownership of pipelines, flumes, canals, ditches,
				  or aqueducts lying within two or more counties.
1. New
					 section filed 10-28-99; operative 11-27-99 (Register 99, No. 44). For prior
					 history, see Register 96, No. 1. Text of version effective through 12-30-2002
					 retained for reference.
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: California Constitution, article XIII, section
						19; and Section
						721,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 905 - Assessment of Electric Generation Facilities [this Version Effective 12-31-2002]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Commencing with the assessment for the lien date for the 2003 assessment year,
				  an electric generation facility shall be state assessed property for purposes
				  of article XIII, section
				  19 of the California Constitution
				  if:
(1) the facility has a generating
				  capacity of 50 megawatts or more; and
(2) is owned or used by a company which is an
				  electrical corporation as defined in subdivisions (a) and (b) of section
				  218
				  of the Public Utilities Code; or, the facility is owned or used by a company
				  which is a state assessee for reasons other than its ownership of the electric
				  generation facility or its ownership of pipelines, flumes, canals, ditches, or
				  aqueducts lying within two or more counties.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 906 - Filing of Petitions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 1-9-76; effective thirtieth day thereafter (Register 76, No.
					 2).
2. Repealer and new section filed 2-23-79; effective thirtieth
					 day thereafter (Register 79, No. 8).
3. Change without regulatory
					 effect filed 7-13-88 pursuant to Section
					 100, Title 1, California Code of
					 Regulations (Register 88, No. 30).
4. Change without regulatory
					 effect amending section filed 1-27-94 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 94, No. 4).
5. Repealer filed 12-29-95;
					 operative 12-31-95 pursuant to Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						731,
						732,
						741,
						742,
						743,
						744,
						747,
						748,
						749,
						11338,
						11339,
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 907 - Timeliness. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 2-23-79; effective thirtieth day thereafter (Register 79, No.
					 8).
2. Repealer filed 12-29-95; operative 12-31-95 pursuant to
					 Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						731,
						732,
						741,
						742,
						743,
						744,
						747,
						748,
						749,
						11338,
						11339,
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 908 - Oral Hearing: Waiver. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 2-23-79; effective thirtieth day thereafter (Register 79, No.
					 8).
2. Repealer filed 12-29-95; operative 12-31-95 pursuant to
					 Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						731,
						732,
						741,
						742,
						743,
						744,
						747,
						748,
						749,
						11338,
						11339,
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 909 - Scope of Hearing. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 2-23-79; effective thirtieth day thereafter (Register 79, No.
					 8).
2. Repealer filed 12-29-95; operative 12-31-95 pursuant to
					 Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						731,
						732,
						741,
						742,
						743,
						744,
						747,
						748,
						749,
						11338,
						11339,
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 910 - Place of Hearing: Time Allowed. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 2-23-79; effective thirtieth day thereafter (Register 79, No.
					 8).
2. Amendment filed 6-7-79 as procedural and organizational;
					 effective upon filing (Register 79, No. 23).
3. Repealer filed
					 12-29-95; operative 12-31-95 pursuant to Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						731,
						732,
						741,
						742,
						743,
						744,
						747,
						748,
						749,
						11338,
						11339,
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 911 - Hearing Procedure. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 2-23-79; effective thirtieth day thereafter (Register 79, No.
					 8).
2. Repealer filed 12-29-95; operative 12-31-95 pursuant to
					 Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						731,
						732,
						741,
						742,
						743,
						744,
						747,
						748,
						749,
						11338,
						11339,
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 912 - Examination of Petitioner. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 2-23-79; effective thirtieth day thereafter (Register 79, No.
					 8).
2. Repealer filed 12-29-95; operative 12-31-95 pursuant to
					 Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						731,
						732,
						741,
						742,
						743,
						744,
						747,
						748,
						749,
						11338,
						11339,
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 913 - Evidence. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 2-23-79; effective thirtieth day thereafter (Register 79, No.
					 8).
2. Repealer filed 12-29-95; operative 12-31-95 pursuant to
					 Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						731,
						732,
						741,
						742,
						743,
						744,
						747,
						748,
						749,
						11338,
						11339,
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 914 - Burden of Proof. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 2-23-79; effective thirtieth day thereafter (Register 79, No.
					 8).
2. Repealer filed 12-29-95; operative 12-31-95 pursuant to
					 Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						731,
						732,
						741,
						742,
						743,
						744,
						747,
						748,
						749,
						11338,
						11339,
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 915 - Decision. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 2-23-79; effective thirtieth day thereafter (Register 79, No.
					 8).
2. Repealer filed 12-29-95; operative 12-31-95 pursuant to
					 Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						731,
						732,
						741,
						742,
						743,
						744,
						747,
						748,
						749,
						11338,
						11339,
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 9 - State Assessees › Article 1 - General Provisions › Section 916 - Reconsideration and Rehearing. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 2-23-79; effective thirtieth day thereafter (Register 79, No.
					 8).
2. Repealer filed 12-29-95; operative 12-31-95 pursuant to
					 Government Code section
					 11343.4(d)
					 (Register 96, No. 1).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						731,
						732,
						741,
						742,
						743,
						744,
						747,
						748,
						749,
						11338,
						11339,
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 10 - Private Car Tax › Article 1 - General Provisions › Section 1001 - Annual Report

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The report required by Section
					 11271
					 of the Revenue and Taxation Code of all persons whose private railroad cars are
					 operated upon the railroads in this State at any time during a calendar year
					 shall be filed on or before the thirtieth day of April of the following
					 year.
1. Filed
					 12-13-45 (Register 14, No. 6).
2. Renumbered from Section
					 2300, Subchapter 5, Chapter 2;
					 filed 3-29-68; effective thirtieth day thereafter (Register 68, No.
					 13).
3. Amendment of NOTE filed 10-6-77; effective thirtieth day
					 thereafter (Register 77, No. 44).
4. Amendment filed 3-30-79 as an
					 emergency; effective upon filing (Register 79, No. 13).
5.
					 Certificate of Compliance filed 7-12-79 (Register 79, No.
					 28).
Note: Authority cited: Section
						15606(a),
						Government Code. Reference: Section
						11271,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 10 - Private Car Tax › Article 1 - General Provisions › Section 1002 - Petitions for Reassessment, Private Railroad Cars. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 2-23-79; effective thirtieth day thereafter (Register 79, No.
					 8).
2. Amendment filed 1-11-83; effective thirtieth day thereafter
					 (Register 83, No. 3).
3. Repealer filed 12-29-95; operative 12-31-95
					 pursuant to Government Code section
					 11343.4(d)
					 (Register 95, No. 52).
4. Change without regulatory effect striking
					 out repealed text filed 2-6-97 (Register 97, No.
					 6).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						11338,
						11339,
						11340
						and
						11353,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 10 - Private Car Tax › Article 1 - General Provisions › Section 1003 - Missing Private Railroad Car Count Data

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In determining the private railroad car count averages
					 required by statute the Board may substitute for missing border crossing
					 information the average length of stay in the state experienced by private
					 railroad cars of the same class and assessee during the calendar year
					 immediately preceding the year in which the tax is imposed. Border crossing
					 information shall be deemed missing only when it cannot be submitted by the
					 assessee.
1. New
					 section filed 3-30-79 as an emergency; effective upon filing (Register 79, No.
					 13).
2. Certificate of Compliance filed 7-12-79 (Register 79, No.
					 28).
Note: Authority cited: Section
						15606(a),
						Government Code. Reference: Section
						11293, Revenue & Taxation
						Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 10 - Private Car Tax › Article 1 - General Provisions › Section 1004 - Innocent Spouse or Registered Domestic Partner Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A spouse or registered domestic partner claiming relief
					 from liability for the private railroad car tax, interest, penalties, and other
					 amounts shall be relieved from such liability where all the requirements set
					 forth in California Code of Regulations, title 18, section
					 4903 are met.
1. New
					 section filed 5-18-2010; operative 6-17-2010 (Register 2010, No.
					 21).
Note: Authority cited: Section
						11651,
						Revenue and Taxation Code. Reference: Sections
						11408.5
						and
						11551-
						11555,
						Revenue and Taxation Code; and Sections
						297,
						297.5 and
						308, Family
						Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 11 - California Department of Tax and Fee Administration - Timber Yield Tax › Article 1 - Valuation of Timberland and Timber › Section 1020 - Timber Value Areas

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following nine designated areas contain timber having
					 similar growing, harvesting and marketing conditions and shall be used as
					 timber value areas in the preparation and application of immediate harvest
					 values:
Area 1
Del Norte County
Humboldt County
Area 2
Marin County
Mendocino County
Napa County
Sonoma County
Area 3
Alameda County
Contra Costa County
Monterey County
San Francisco City and County
San Mateo County
Santa Clara County
Santa Cruz County
Area 4
Colusa County
Glenn County
Lake County
Shasta County west of Interstate Highway No. 5
Solano County
Siskiyou County west of Interstate Highway No. 5
Tehama County east of Interstate Highway No. 5
Trinity County
Yolo County
Area 5
Shasta County east of Interstate Highway No. 5
Siskiyou County east of Interstate Highway No. 5
Area 6
Lassen County
Modoc County
Area 7
Butte County
Nevada County
Placer County
Plumas County
Sierra County
Sutter County
Tehama County east of Interstate Highway No. 5
Yuba County
Area 8
Alpine County
Amador County
Calaveras County
El Dorado County
Sacramento County
San Joaquin County
Stanislaus County
Tuolumne County
Area 9
Fresno County
Imperial County
Inyo County
Kern County
Kings County
Los Angeles County
Madera County
Mariposa County
Merced County
Mono County
Orange County
Riverside County
San Benito County
San Bernardino County
San Diego County
San Luis Obispo County
Santa Barbara County
Tulare County
Ventura County
1.
					 Renumbering of Subchapter 11 (Sections
					 1040-1051, not consecutive) to
					 Subchapter 12, and new Subchapter 11 (Sections
					 1020 to
					 1024, not consecutive) filed
					 11-19-76; designated effective 1-1-77 (Register 76, No. 47).
2.
					 Amendment filed 2-1-77 as an emergency; effective upon filing. Certificate of
					 Compliance included (Register 77, No. 6).
3. Amendment of NOTE filed
					 10-26-77; effective thirtieth day thereafter (Register 77, No.
					 44).
4. Amendment of section and NOTE filed 10-18-2010; operative
					 11-17-2010 (Register 2010, No. 43).
5. Amendment of chapter heading
					 filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing
					 only. Exempt from the APA pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Sections
						38204
						and
						38701,
						Revenue and Taxation Code. Reference: Sections
						38109
						and
						38204,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 11 - California Department of Tax and Fee Administration - Timber Yield Tax › Article 1 - Valuation of Timberland and Timber › Section 1022 - Standard Unit of Measure

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  General. In determining quantities of timber for purposes of the timber yield
				  tax the Scribner Decimal C Log Rule based on a maximum scaling length of 20
				  (Scribner Decimal C (short log) Scale) feet shall be used as the standard board
				  foot log rule for timber that is measurable by the net board foot method. This
				  standard board foot log rule for such timber is to be used in all instances,
				  except that in those rare instances when circumstances preclude the use of this
				  standard board foot log rule for such timber, conversion factors as specified
				  herein shall be employed for reporting harvested timber originally scaled using
				  other than the standard board foot log rule.
Timber that is not normally scaled by the net board foot
					 method shall be measured using the unit commonly employed by those dealing the
					 wood products to which the timber is to be converted, e.g.
Intended wood
							 product
Measurement Unit
Fuel
							 Wood.....................................................
..........................Cord
Christmas trees, poles and
							 pilings..........................................................
..........................Lineal
							 foot
Chip
							 wood................................................
..........................Gross
							 scale of usable wood
(b)
				  Definitions. When used in this section the terms board foot and board foot log
				  rule shall have the following meaning:
(1)
				  Board foot--a solid piece of wood, 12 inches wide, 12 inches long and 1 inch
				  thick.
(2) Board foot log rule--a
				  method for estimating the volume in board feet of a log with a known diameter
				  and length.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 11 - California Department of Tax and Fee Administration - Timber Yield Tax › Article 1 - Valuation of Timberland and Timber › Section 1024 - Exempt Timber

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  General. There is exempt from timber yield tax timber whose immediate harvest
				  value is so low that, if not exempt, the tax on the timber would amount to less
				  than the cost of administering and collecting the tax.
(b) Exempt Harvest. Timber, removed from a
				  timber harvest operation whose immediate harvest value does not exceed $3,000
				  within a quarter, is exempt from timber yield tax pursuant to the authority
				  granted by section
				  38116
				  of the Revenue and Taxation Code. For the purpose of this rule, immediate
				  harvest value shall be that value described in sections
				  38109
				  and
				  38204
				  of the Revenue and Taxation Code, and in Rule 1023. The Board harvest value
				  schedule applicable to the tax reporting period at the time of harvest shall
				  define the timber harvest operation, and shall be the basis for determining the
				  immediate harvest value thereof.
(c) Nothing in this rule shall authorize the
				  exemption of timber whose immediate harvest value exceeds $3,000.
1. New
					 section filed 3-9-99; operative 4-8-99 (Register 99, No. 11). For prior
					 history, see Register 83, No. 37.
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Section
						38116,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 11 - California Department of Tax and Fee Administration - Timber Yield Tax › Article 1 - Valuation of Timberland and Timber › Section 1025 - Value of Timberland. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 1-18-80; effective thirtieth day thereafter (Register 80, No.
					 3).
2. Amendment filed 4-5-82; effective upon filing pursuant to
					 Government Code Section
					 11346.2(d)
					 (Register 82, No. 15).
3. Amendment filed 2-15-83; designated
					 effective 2-15-83 pursuant to Government Code Section
					 11346.2(d)
					 (Register 83, No. 8).
4. Repealer filed 5-31-85; effective thirtieth
					 day thereafter (Register 85, No. 22).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						434
						and
						434.5,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 11 - California Department of Tax and Fee Administration - Timber Yield Tax › Article 1 - Valuation of Timberland and Timber › Section 1026 - Timber Owner

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Exempt person or agency. The timber yield tax is imposed
					 not only on every timber owner who harvests his or her timber or causes it to
					 be harvested but also on every timber owner of felled or downed timber who
					 acquires title to such felled or downed timber in the state from a person or
					 agency exempt from property taxation under the Constitution or laws of the
					 United States or under the Constitution or laws of the State of California. In
					 some instances, such timber owners may acquire title to felled or downed timber
					 directly from the exempt person or agency. In other instances, however, such
					 timber owners may acquire title to felled or downed timber from an exempt
					 person or agency which itself has previously acquired title to the timber from
					 another exempt person or agency.
Where timber owners of felled or downed timber have
					 acquired title to the timber in the state from an exempt person or agency,
					 "first person who acquires either the legal title or beneficial title to timber
					 after it has been felled" means the first non-exempt person who acquires such
					 title from an exempt person or agency, and such a person is a timber owner
					 liable for applicable timber yield tax (e.g., where the person initially
					 felling timber is exempt from property taxation and the person acquiring the
					 felled timber is also exempt from property taxation, the first non-exempt
					 person who thereafter acquires title to the felled timber is liable for
					 applicable timber yield tax).
As used in Sections
					 38104
					 and
					 38115
					 of the Revenue and Taxation Code, "timber owner" does not include, however, any
					 person who harvests timber, causes it to be harvested, or acquires title to
					 felled or downed timber derived from Indian lands held in trust by the United
					 States for an Indian Tribe or Band or for any Individual Indian member thereof;
					 and no timber yield tax shall be imposed with respect to that timber upon any
					 person who thereafter acquires title to the timber.
1. New
					 section filed 12-1-80; effective thirtieth day thereafter (Register 80, No.
					 49).
2. Editorial correction of NOTE filed 9-6-83 (Register 83, No.
					 37).
3. Amendment of text and NOTE filed 8-13-92; operative 9-14-92
					 (Register 92, No. 33).
Note: Authority cited: Section
						15606,
						Government Code; and Section
						38701,
						Revenue and Taxation Code. Reference: Sections
						38104,
						38106
						and
						38115,
						Revenue and Taxation Code; Hoopa Valley Tribe v. Nevins, et al. (1989) 881 F.2d
						657.