California Code of Regulations › Title 18 - Public Revenues › Division 2.4 - State Board of Equalization - Access to Records › Article 1 - Public Access to Records Pertaining to Tax and Fee Programs › Section 8010 - Business Taxes Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The sales and use tax program and special taxes programs are
				  collectively referred to as business taxes. The business taxes records
				  include:
(a) Annotations. Annotations
				are summaries of the conclusions reached in selected legal rulings of counsel.
				Business Taxes annotations are published in the Business Taxes Law
				Guide.
(b) Annotation Back-Up
				Opinions. An annotation back-up opinion is a redacted copy of the legal ruling
				of counsel on which an annotation is based. Confidential taxpayer information
				will be redacted from a back-up opinion prior to disclosure. Requests for
				copies of business taxes annotation back-up opinions may be sent directly to
				the Legal Librarian, MIC 82.
(c)
				Board Staff Memoranda or Letters. Memoranda or letters written by Board staff
				may be requested by author, date, subject, statute, or regulation. Confidential
				taxpayer information will be redacted prior to disclosure. Documents protected
				by the attorney-client privilege or attorney work product privilege will not be
				disclosed.
(d) Business Taxes Law
				Guide. The Business Taxes Law Guide is a four-volume compilation of Business
				Taxes statutes, regulations, case law synopses, annotations, and memorandum
				opinions. The Business Taxes Law Guide may be requested as provided in
				subdivision (d) of Regulation 8004.
(e) Business Taxes Current Legal Digests.
				Business Taxes Current Legal Digests are sent to interested parties to review
				drafts of additions, amendments, and deletions of annotations before the draft
				annotations are finalized and incorporated into the Business Taxes Law Guide.
				There is an interested parties mailing list for Business Taxes Current Legal
				Digests.
(f) Business Taxes General
				Bulletins. Business Taxes General Bulletins were used to provide guidance to
				staff. Almost all Business Taxes General Bulletins are now obsolete.
(g) Decision and Recommendation. A Decision
				and Recommendation represents an Appeals Attorney's or Appeals Auditor's
				recommendation regarding a petition for redetermination or a claim for refund
				after hearing an appeals conference. A Decision and Recommendation does not
				reflect the ultimate disposition of the appeal by the Board. A Decision and
				Recommendation has no precedential value. Copies of Decisions and
				Recommendations may be requested by subject, statute, or regulation.
				Confidential taxpayer information will be redacted prior to
				disclosure.
(h) Manuals and
				Guidelines.
(1) Audit Policy and Management
				Guidelines. The Audit Policy and Management Guidelines (the "APMG") addresses
				special policy areas and procedures relating mainly to the sales and use tax
				audit program, as well as management of the audit program and the audit
				selection system. In order to safeguard the integrity of the Board's audit
				program, most of the content of the APMG will not be disclosed to the
				public.
(2) Business Taxes Audit
				Manual. The Audit Manual provides guidance to auditors performing business
				taxes audits. The purpose of the manual is to ensure that audits are conducted
				and reports are prepared in a uniform manner consistent with approved tax audit
				practices. The Business Taxes Audit Manual may be requested as provided in
				subdivision (d) of Regulation 8004.
(3) Compliance Policy and Management
				Guidelines. The Compliance Policy and Management Guidelines ("the CPMG")
				addresses special policy areas and procedures relating mainly to the sales and
				use tax compliance program. In order to safeguard the integrity of the Board's
				compliance program, most of the content of the CPMG will not be disclosed to
				the public.
(4) Compliance Policy
				and Procedures Manual. The Compliance Policy and Procedures Manual ("the CPPM")
				contains Board policy guidelines, specific standards, and uniform procedures to
				guide staff with taxpayer registration, account maintenance, tax return
				processing, the application of security, account close-outs and clearances, and
				collection and cashiering functions. The manual includes established methods
				and procedures to provide for uniform, effective, and efficient operations. The
				CPPM may be requested as provided in subdivision (d) of Regulation
				8004.
(5) Other Business Taxes
				Manuals and Guidelines. Various units of the Board have informal manuals to
				assist employees in performing their duties. Many of these manuals and
				guidelines are listed below:
(A) Alcoholic
				Beverage Tax Audit Manual.
(B)
				Cigarette Tax Audit Manual.
(C)
				Cigarette Tax Enforcement Manual.
(D) Close-Out Procedures -- Alcoholic
				Beverage and Cigarette and Tobacco Product Tax Programs.
(E) Consumer Use Tax Section Guidelines for
				Documents Required to Support a Claim for Exemption of Use Tax.
(F) Emergency Telephone Users Surcharge Audit
				Manual.
(G) Excise Taxes Division
				Refund Manual.
(H) Excise Taxes
				Division Relief of Penalty Manual.
(I) Fuel Taxes Audit Manual.
(J) Fuel Taxes Procedure Bulletins.
(K) Fuel Taxes Section Collection Desk
				Manual.
(L) International Fuel Tax
				Agreement Audit Manual.
(M)
				International Fuel Tax Agreement Procedures Manual.
(N) Truck Inspection Program Procedures
				Manual.
(O) Use Fuel Tax Clearance
				Process.
These manuals and guidelines are not updated on a regular
				  basis. Some manuals and guidelines contain confidential information that must
				  be redacted before the document may be released to the
				  public.