reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 6 - Classification of Particular Beverages › Section 2555 - Closures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Bitters, Chinese liquors, and other products which bear the
					 federal closure or other device as provided in Title 27 Code of Federal
					 Regulation, Part 19 shall, for tax purposes, be deemed to be distilled
					 spirits.
1. Amendment
					 filed 12-28-89; operative 1-27-90 (Register 90, No.
					 1).
Note: Authority cited: Section
						32451,
						Revenue and Taxation Code. Reference: Section
						23005,
						Business and Professions Code; and
						27 CFR
						19.661 and
						19.662.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 6 - Classification of Particular Beverages › Section 2557 - Powdered Distilled Spirits

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General. The Alcoholic Beverage Tax
				  Law and Alcoholic Beverage Tax Regulations apply with respect to powdered
				  distilled spirits in the same manner and to the same extent as with respect to
				  other distilled spirits. Tax will be paid at the same rate per wine gallon, and
				  at a proportionate rate for any quantity, as for distilled spirits of the same
				  proof strength in liquid form.
(b)
				  Records and Reports. Transactions involving powdered distilled spirits,
				  including any powdered alcoholic beverage containing powdered distilled
				  spirits, must be stated by volume in wine gallons to the nearest one-hundredth
				  of a gallon in all required records and reports. The importer, in the case of
				  powdered distilled spirits imported into California packaged in containers for
				  sale to the general public, and the rectifier in the case of powdered distilled
				  spirits packaged within California shall:
(1)
				  Label the outside of each case with the volume in wine gallons of the powdered
				  product contained in the case and of the powdered product contained in each
				  individual package within the case.
(2) Print on each invoice, credit memorandum,
				  or similar document the total volume in wine gallons of the powdered product or
				  products listed on that document.
(3) Print on each invoice, credit memorandum,
				  or similar document the volume in wine gallons of the powdered product
				  contained in each size case and in each individual package listed on that
				  document.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 6 - Classification of Particular Beverages › Section 2558 - Distilled Spirits. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 6-10-2008; operative 7-10-2008 (Register 2008, No.
					 24).
2. Change without regulatory effect repealing section filed
					 1-8-2013 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2013, No. 2).
Note: Authority cited: California Constitution, Article
						XX, Section
						22; and Section
						32451,
						Revenue and Taxation Code. Reference: Section
						32002,
						Revenue and Taxation Code; and Sections
						23004,
						23005,
						23006
						and
						23007,
						Business and Professions Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 6 - Classification of Particular Beverages › Section 2558.1 - Wine. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-8-2011; operative 8-7-2011 (Register 2011, No.
					 27).
2. Change without regulatory effect repealing section filed
					 1-8-2013 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2013, No. 2).
Note: Authority cited: California Constitution, Article
						XX, Section
						22; and Section
						32451,
						Revenue and Taxation Code. Reference: Section
						23007,
						Business and Professions Code; and Sections
						32002
						and
						32152,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 6 - Classification of Particular Beverages › Section 2559 - Presumption - Distilled Spirits. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 6-10-2008; operative 7-10-2008 (Register 2008, No.
					 24).
2. Change without regulatory effect repealing section filed
					 1-8-2013 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2013, No. 2).
Note: Authority cited: California Constitution, Article
						XX, Section
						22; and Section
						32451,
						Revenue and Taxation Code. Reference: Section
						32002,
						Revenue and Taxation Code; and Sections
						23004,
						23005,
						23006
						and
						23007,
						Business and Professions Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 6 - Classification of Particular Beverages › Section 2559.1 - Rebuttable Presumption - Distilled Spirits. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 6-10-2008; operative 7-10-2008 (Register 2008, No.
					 24).
2. Change without regulatory effect repealing section filed
					 1-8-2013 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2013, No. 2).
Note: Authority cited: California Constitution, Article
						XX, Section
						22; and Section
						32451,
						Revenue and Taxation Code. Reference: Sections
						32002,
						32452
						and
						32453,
						Revenue and Taxation Code; and Sections
						23004,
						23005,
						23006
						and
						23007,
						Business and Professions Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 6 - Classification of Particular Beverages › Section 2559.3 - Internet List. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 6-10-2008; operative 7-10-2008 (Register 2008, No.
					 24).
2. Change without regulatory effect repealing section filed
					 1-8-2013 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2013, No. 2).
Note: Authority cited: California Constitution, Article
						XX, Section
						22; and Section
						32451,
						Revenue and Taxation Code. Reference: Section
						32002,
						Revenue and Taxation Code; and Sections
						23004,
						23005,
						23006
						and
						23007,
						Business and Professions Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 6 - Classification of Particular Beverages › Section 2559.5 - Correct Classification. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 6-10-2008; operative 7-10-2008 (Register 2008, No.
					 24).
2. Change without regulatory effect repealing section filed
					 1-8-2013 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2013, No. 2).
Note: Authority cited: California Constitution, Article
						XX, Section
						22; and Section
						32451,
						Revenue and Taxation Code. Reference: Section
						32002,
						Revenue and Taxation Code; and Sections
						23004,
						23005,
						23006
						and
						23007,
						Business and Professions Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 7 - Samples › Section 2560 - Treated as Sales

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Samples and donations of alcoholic beverages shall be
					 reported as sales.
Each transfer of samples between licensees authorized to
					 possess alcoholic beverages on which the California state alcoholic beverages
					 taxes have not been paid (manufacturers, manufacturers' agents, distilled
					 spirits wholesalers and rectifiers) shall be on an ex-tax basis, and shall be
					 recorded on an invoice marked: "Samples."
Distilled spirits taxpayers receiving samples from other
					 licensees in California shall record the receipt in form BOE-241-A. Samples
					 received by direct importation shall be recorded in form BOE-242-A. Distilled
					 spirits picked up at the licensed premises of a distilled spirits rectifier or
					 wholesaler by a representative of a manufacturer or of a manufacturer's agent
					 to be used by him for sampling purposes, shall not be considered to be a
					 transfer of samples between the licensees referred to in the second paragraph
					 of this rule. Such deliveries of distilled spirits shall be reported as taxable
					 sales by the rectifier or wholesaler.
1. Amendment
					 filed 8-6-69; effective thirtieth day thereafter (Register 69, No. 32). and
					 Sales for Export
2. Change without regulatory effect amending third
					 paragraph and NOTE filed 1-25-2010 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2010, No. 5).
Note: Authority cited: Sections
						32451
						and
						32452,
						Revenue and Taxation Code. Reference: Sections
						32003,
						32151,
						32201
						and
						32220,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 7 - Samples › Section 2561 - Exports and Sales for Export

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Proof of Claim for Exemption for Exports and Sales for Export. The claim for
				  exemption from tax for exports of alcoholic beverages or sales of alcoholic
				  beverages for export shall be allowed only when the alcoholic beverages are
				  actually exported to a point outside this state (and, in the case of distilled
				  spirits sold for export, actually exported to a point outside this state within
				  90 days from the date of the sale) and one or more of the following conditions
				  is met:
(1) The beverages are delivered to an
				  armed force of the United States at a depot of the armed force in this state
				  for transport out of the state, and the taxpayer's record of such sales is
				  supported by a copy of the official purchase order and documentary evidence of
				  export.
(2) The beverages are
				  shipped to a point in a foreign country, and the federal tax on alcoholic
				  beverages is not imposed or is refunded.
(3) The beverages are shipped to a point
				  outside this state by a carrier who is independent of the buyer and the seller
				  and the claim for tax exemption is supported by a copy of the shipping
				  documents receipted for by the carrier. For purposes of this regulation, the
				  term "carrier" means a person or firm regularly engaged in the business of
				  transporting for compensation property owned by other persons.
(4) The beverages are shipped to or delivered
				  to a point outside this state by any means, and the claim for tax exemption is
				  supported by documentation signed by the purchaser and containing the
				  certificate of the appropriate liquor control or tax authority of the state in
				  which the beverages have been delivered to the effect that receipt of the
				  delivery of the beverages has been reported to such authority by the
				  purchaser.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 8 - Exports and Sales for Export [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 8 (sections
				  2562-2567) filed 6-13-79;
				  operative 7-13-79 (Register 79, No. 24). For prior history of Article 8, see
				  Register 69, No. 32 and Register 79, No. 2.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 9 - Miscellaneous › Section 2570 - Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A person may be relieved from the liability for the payment
					 of alcoholic beverage taxes, including any penalties and interest added to
					 those taxes, when that liability resulted from the failure to make a timely
					 return or a payment and such failure was found by the Board to be due to
					 reasonable reliance on written advice given by the board as described in
					 California Code of Regulations, Title 18, Section
					 4902.
1. New
					 article 9 (section
					 2570) and section filed 2-4-2003;
					 operative 3-6-2003 (Register 2003, No. 6).
2. Amendment filed
					 4-28-2003; operative 5-28-2003 (Register 2003, No.
					 18).
Note: Authority cited: Section
						32451,
						Revenue and Taxation Code. Reference: Section
						32257,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 9 - Miscellaneous › Section 2571 - 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 alcoholic beverage 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
						32451,
						Revenue and Taxation Code. Reference: Sections
						32258
						and
						32401-
						32407,
						Revenue and Taxation Code; and Sections
						297,
						297.5 and
						308, Family
						Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 7 - Universal Telephone Service Tax [Repealed] › Article 1 - General [Repealed] › Section 2610 - Credit for Tax-Paid Telecommunication Services. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section 44170, Revenue and
						Taxation Code. Reference: Section 44030, Revenue and Taxation Code.
Note: Authority cited: Section
						44170,
						Revenue and Taxation Code. Reference: Section
						44030,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8 - Hazardous Substances Tax › Section 3005 - Payment by Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Payments by electronic funds transfer shall be made in
				  accordance with California Code of Regulations, Title 18, Section
				  4905.
1. New section
				  filed 6-7-2005; operative 7-7-2005 (Register 2005, No.
				  23).
Note: Authority cited: Section
					 43170,
					 Revenue and Taxation Code. Reference: Sections
					 43170
					 and
					 43172,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8 - Hazardous Substances Tax › Section 3020 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. A
				taxpayer shall maintain and make available for examination on request by the
				board or its authorized representatives, records in the manner set forth at
				California Code of Regulations, Title 18, Section
				4901.
(b) Specific Applications. In addition to the
				record keeping requirements set forth in subdivision (a), taxpayers shall
				comply with the following requirements.
(1)
				Hazardous Substance Tax. A taxpayer shall keep complete records, including but
				not limited to:
(A) Uniform Hazardous Waste
				Manifests.
(B) Transporter billings
				or invoices.
(C) Weight
				tickets.
(D) Waste profile analysis
				reports.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8 - Hazardous Substances Tax › Section 3021 - Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A person may be relieved from the liability for the payment
				  of the taxes or fees required to be collected pursuant to the Hazardous
				  Substances Tax Law, Part 22 (commencing with Section
				  43001) of Division 2 of the
				  Revenue and Taxation Code, including any penalties and interest added to the
				  taxes or fees, when that liability resulted from the failure to make a timely
				  return or a payment and such failure was found by the board to be due to
				  reasonable reliance on written advice given by the board as described in
				  California Code of Regulations, Title 18, Section
				  4902.
The fees and taxes collected pursuant to the Hazardous
				  Substances Tax Law include the Hazardous Substance Taxes (Disposal Fee,
				  Environmental Fee, Facility Fee, Generator Fee and Activity Fee), Childhood
				  Lead Poisoning Prevention Fee and Occupational Lead Poisoning Prevention
				  Fee.
1. New section
				  filed 4-28-2003; operative 5-28-2003 (Register 2003, No.
				  18).
Note: Authority cited: Section
					 43501,
					 Revenue and Taxation Code. Reference: Section
					 43159,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8 - Hazardous Substances Tax › Section 3022 - 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 hazardous substances 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
				  35055 are met.
1. New section
				  filed 5-18-2010; operative 6-17-2010 (Register 2010, No. 21).
2.
				  Amendment of section and NOTE filed 3-19-2018 as an emergency; operative
				  3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section
				  15570.40,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
				  be repealed by operation of law on the following day.
3. Amendment
				  of section and NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018
				  (Register 2018, No. 38). Pursuant to Government Code section
				  15570.40,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
				  be repealed by operation of law on the following day.
4. Amendment
				  of section and NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018
				  (Register 2018, No. 51). Pursuant to Government Code section
				  15570.40,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
				  be repealed by operation of law on the following day.
5.
				  Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
				  by operation of Government Code section
				  11346.1(f)
				  (Register 2019, No. 12).
6. Amendment of section and NOTE 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: Section
					 43501,
					 Revenue and Taxation Code. Reference: Sections
					 43159.1
					 and
					 43159.2,
					 Revenue and Taxation Code; and Sections
					 297,
					 297.5 and
					 308, Family
					 Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.2 - Lead-Acid Battery Fees › Section 3210 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For purposes of this chapter (Lead-Acid Battery Fees,
				  commencing with Regulation 3210), the definitions of terms in Health and Safety
				  Code section
				  25215.1
				  and the definitions of terms in this regulation shall apply.
(a) "Dealer" means every person who engages
				in the retail sale of replacement lead-acid batteries directly to persons in
				California.
(1) "Dealer" includes, but is not
				limited to, a manufacturer of new lead-acid batteries, as defined in
				subdivision (f), that makes retail sales of lead-acid batteries directly to
				persons in California through any means, including, but not limited to,
				transactions conducted through a sales outlet, catalog, or internet website or
				any other similar electronic means.
(2) "Dealer" also includes, but is not
				limited to, a marketplace facilitator, as defined in Revenue and Taxation Code
				section
				6041,
				that facilitates a retail sale of a replacement lead-acid battery by a
				marketplace seller and is the dealer for purposes of collecting and remitting
				the California battery fee imposed on the consumer in regard to that retail
				sale pursuant to Revenue and Taxation Code section
				6043.1.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.2 - Lead-Acid Battery Fees › Section 3230 - California Battery Fee

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
				General. A California battery fee is imposed on a person for each replacement
				lead-acid battery purchased from a dealer in a retail sale for storage, use, or
				other consumption in California, except as provided in subdivision (b). A
				dealer subject to the jurisdiction of this state shall collect the California
				battery fee from a purchaser at the time of the retail sale and may retain 1.5
				percent (.015) of the fee collected as reimbursement for any costs associated
				with the collection of the fee. The California battery fee is two dollars
				($2.00) for each replacement lead-acid battery purchased on or after April 1,
				2022.
(b) Exclusions. The
				California battery fee does not apply to the following transactions:
(1) A sale of a replacement lead-acid battery
				for which the California battery fee has previously been paid.
(2) Sales of replacement lead-acid batteries
				for resale in the regular course of business.
(3) A sale of a replacement lead-acid battery
				that is temporarily stored or used in California for the sole purpose of
				preparing the battery for use thereafter solely outside of California and that
				is subsequently transported outside the state and thereafter used solely
				outside of the state, as provided in subdivision (h)(2)(B) of Regulation
				3210.
(4) A sale of a lead-acid
				battery to a person who will incorporate it into new equipment for purposes of
				reselling the equipment with the battery, as provided in subdivision (h)(2)(C)
				of Regulation 3210.
(5) A lead-acid
				battery provided as a replacement without charge under a vehicle or battery
				warranty or a vehicle service contract, as provided in subdivision (h)(2)(D) of
				Regulation 3210.
(6) A sale of a
				replacement lead-acid battery described in subdivision (e)(3) of Regulation
				3210 designed to be used as a stationary storage or standby battery in systems
				where the battery acts as either:
(A)
				Electrical storage for electricity generation equipment;
(B) A source of emergency power; or
(C) Otherwise serves as a backup in case of
				failure or interruption in the flow of power from the primary source.
(7) A sale of a lead-acid battery
				intended for use with or contained within a medical device, as provided in
				subdivision (h)(2)(E) of Regulation 3210.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.2 - Lead-Acid Battery Fees › Section 3240 - Written Certification

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
				General.
(1) If a lead-acid battery is sold
				or will be used in a manner or for a purpose excluding it from the manufacturer
				battery fee, as described in subdivision (c)(2) through (5) of Regulation 3220,
				the manufacturer must obtain written certification from the purchaser that the
				lead-acid battery will be used in a manner or for a purpose entitling the
				manufacturer to regard the purchase as not subject to the manufacturer battery
				fee. If a written certification is timely taken from the purchaser in proper
				form as set forth in subdivision (b) and in good faith, the manufacturer is not
				required to pay a manufacturer battery fee on the sale of that
				battery.
(2) If a replacement
				lead-acid battery is sold or will be used in a manner or for a purpose
				excluding or exempting it from the California battery fee, described in
				subdivision (b)(2) through (7) of Regulation 3230, the dealer must obtain
				written certification from the purchaser that the lead-acid battery will be
				used in a manner or for a purpose entitling the dealer to regard the purchase
				as not subject to the California battery fee. If a written certification is
				timely taken from the purchaser in the proper form as set forth in subdivision
				(b) and in good faith, the dealer is not required to collect the California
				battery fee from the purchaser on the sale of that battery.
(3) If a purchaser makes a written
				certification pursuant to subdivision (b) of this regulation and subsequently
				sells or uses the battery such that no exclusion or exemption from the
				requirement to pay or collect the applicable fee(s) applies, the purchaser is
				liable for payment of the fee(s) to the Department.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.3 - Integrated Waste Management Fee Law › Section 3301 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. A
				feepayer shall maintain and make available for examination on request by the
				board or its authorized representatives, records in the manner set forth at
				California Code of Regulations, Title 18, Section
				4901. Notwithstanding the record
				keeping requirements of the Department of Resources Recycling and Recovery set
				forth at California Code of Regulations, Title 14, Section
				17414, for fee collection purpose
				the feepayer shall retain and preserve records for a period of not less than
				four years except as provided in Section
				4901.
(b) Specific Applications. In addition to the
				record keeping requirements set forth in subdivision (a), feepayers shall
				comply with the following requirements. A feepayer shall keep complete records,
				including but not limited to:
(1) Weight
				tickets or other source documents recording amounts of waste entering the
				landfill.
(2) Documentation
				supporting the validity of volumetric conversion factors used as an alternative
				to actual weight to report waste tonnage.
(3) Reports to other local and state agencies
				of waste tonnage disposed.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.3 - Integrated Waste Management Fee Law › Section 3302 - Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A person may be relieved from the liability for the payment
				  of the integrated waste management fee, including any penalties and interest
				  added to those fees, when that liability resulted from the failure to make a
				  timely return or a payment and such failure was found by the board to be due to
				  reasonable reliance on written advice given by the board as described in
				  California Code of Regulations, Title 18, Section
				  4902.
1. New section
				  filed 4-28-2003; operative 5-28-2003 (Register 2003, No.
				  18).
Note: Authority cited: Section
					 45851,
					 Revenue and Taxation Code. Reference: Section
					 45157,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.3 - Integrated Waste Management Fee Law › Section 3302.1 - 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 integrated waste management fee, 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
				  35055 are met.
1. New section
				  filed 5-18-2010; operative 6-17-2010 (Register 2010, No. 21).
2.
				  Amendment of section and NOTE filed 3-19-2018 as an emergency; operative
				  3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section
				  15570.40,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
				  be repealed by operation of law on the following day.
3. Amendment
				  of section and NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018
				  (Register 2018, No. 38). Pursuant to Government Code section
				  15570.40,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
				  be repealed by operation of law on the following day.
4. Amendment
				  of section and NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018
				  (Register 2018, No. 51). Pursuant to Government Code section
				  15570.40,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
				  be repealed by operation of law on the following day.
5.
				  Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
				  by operation of Government Code section
				  11346.1(f)
				  (Register 2019, No. 12).
6. Amendment of section and NOTE 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: Section
					 45851,
					 Revenue and Taxation Code. Reference: Section
					 45158,
					 Revenue and Taxation Code; and Sections
					 297,
					 297.5 and
					 308, Family
					 Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.3 - Integrated Waste Management Fee Law › Section 3303 - Payment by Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Payments by electronic funds transfer shall be made in
				  accordance with California Code of Regulations, Title 18, Section
				  4905.
1. New section
				  filed 6-7-2005; operative 7-7-2005 (Register 2005, No.
				  23).
Note: Authority cited: Section
					 45160,
					 Revenue and Taxation Code. Reference: Sections
					 45160
					 and
					 45162,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.5 - Fee Collection Procedures Law › Section 3500 - Application of the Fee Collection Procedures Law

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The fees and taxes collected pursuant to the Fee Collection
				  Procedures Law include the California Battery Fee, California Tire Fee,
				  Cannabis Cultivation Tax, Cannabis Excise Tax, Covered Electronic Waste
				  Recycling Fee, Local Charges required to be collected by sellers other than
				  direct sellers pursuant to the Local Prepaid Mobile Telephony Services
				  Collection Act, Lumber Products Assessment, Manufacturer Battery Fee, Marine
				  Invasive Species Fee, Natural Gas Surcharge, and Water Rights
				  Fee.
1. Change
				  without regulatory effect adopting section filed 3-30-2010 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2010, No. 14).
2. Editorial correction of NOTE
				  (Register 2015, No. 51).
3. Change without regulatory effect
				  amending section and NOTE filed 3-17-2016 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2016, No. 12).
4. Amendment of section and
				  NOTE filed 7-10-2019; operative 7-10-2019. Submitted to OAL for printing only.
				  Exempt from the APA pursuant to Government Code section
				  15570.40(b)
				  (Register 2019, No. 28).
5. Change without regulatory effect
				  amending section and NOTE filed 6-8-2022 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2022, No. 23).
Note: Authority cited: Section
					 55301,
					 Revenue and Taxation Code; and Sections
					 15570.22
					 and
					 15570.24,
					 Government Code. Reference: Section
					 25215.45,
					 Health and Safety Code; Sections
					 4629.5,
					 42464.2
					 and
					 42882,
					 Public Resources Code; Section
					 893,
					 Public Utilities Code; Sections
					 34013,
					 42103
					 and
					 44003,
					 Revenue and Taxation Code; and Section
					 1537, Water
					 Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.5 - Fee Collection Procedures Law › Section 3501 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. A
				feepayer shall maintain and make available for examination on request by the
				board or its authorized representatives, records in the manner set forth at
				California Code of Regulations, Title 18, Section
				4901.
(b) Specific Applications. In addition to the
				record keeping requirements set forth in subdivision (a), feepayers subject to
				the Ballast Water Management Fee shall keep records documenting ballast water
				loading and discharge, ship schedules, ports of call and routes
				taken.
1. New chapter
				  8.5 (sections
				  3501-3502) and section filed
				  4-28-2003; operative 5-28-2003 (Register 2003, No.
				  18).
Note: Authority cited: Section
					 55301,
					 Revenue and Taxation Code. Reference: Section
					 55302,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.5 - Fee Collection Procedures Law › Section 3502 - Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A person may be relieved from the liability for the payment
				  of the taxes or fees required to be collected pursuant to the Fee Collection
				  Procedures Law, Part 30, (commencing with Section
				  55001) of Division 2 of the
				  Revenue and Taxation Code, including any penalties and interest added to the
				  taxes or fees, when that liability resulted from the failure to make a timely
				  return or a payment and such failure was found by the board to be due to
				  reasonable reliance on written advice given by the board described in
				  California Code of Regulations, Title 18, Section
				  4902.
1. New section
				  filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).
2.
				  Change without regulatory effect repealing second paragraph filed 3-30-2010
				  pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2010, No. 14).
Note: Authority cited: Section
					 55301,
					 Revenue and Taxation Code. Reference: Section
					 55045,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.5 - Fee Collection Procedures Law › Section 3502.1 - 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 tax, fees, or surcharge under the fee collection procedures law,
				  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
				  35055 are met.
1. New section
				  filed 5-18-2010; operative 6-17-2010 (Register 2010, No. 21).
2.
				  Amendment of section and NOTE filed 3-19-2018 as an emergency; operative
				  3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section
				  15570.40,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
				  be repealed by operation of law on the following day.
3. Amendment
				  of section and NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018
				  (Register 2018, No. 38). Pursuant to Government Code section
				  15570.40,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
				  be repealed by operation of law on the following day.
4. Amendment
				  of section and NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018
				  (Register 2018, No. 51). Pursuant to Government Code section
				  15570.40,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
				  be repealed by operation of law on the following day.
5.
				  Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
				  by operation of Government Code section
				  11346.1(f)
				  (Register 2019, No. 12).
6. Amendment of section and NOTE 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: Section
					 55301,
					 Revenue and Taxation Code. Reference: Section
					 55045.1,
					 Revenue and Taxation Code; and Sections
					 297,
					 297.5 and
					 308, Family
					 Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.5 - Fee Collection Procedures Law › Section 3503 - Payment by Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Payments by electronic funds transfer shall be made in
				  accordance with California Code of Regulations, Title 18, Section
				  4905.
1. New section
				  filed 6-7-2005; operative 7-7-2005 (Register 2005, No.
				  23).
Note: Authority cited: Section
					 55050,
					 Revenue and Taxation Code. Reference: Sections
					 55050
					 and
					 55052,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.7 - Cannabis Tax Regulations › Section 3701 - Collection and Remittance of the Cannabis Excise Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General. On and after January 1, 2018,
				a cannabis retailer shall not make a retail sale of cannabis or a cannabis
				product, unless the purchaser has paid the cannabis excise tax to the retailer
				at the time of the sale.
(b)
				Cannabis Retailer's Remittance to a Distributor -- General. If a distributor
				sells or transfers cannabis or cannabis product to a cannabis retailer on or
				after January 1, 2018, then the retailer shall remit the cannabis excise tax
				due on the cannabis or cannabis product based on the average market price to
				the distributor that sold or transferred the cannabis or cannabis product to
				the retailer.
(c) Cannabis
				Retailer's Remittance to a Distributor -- Exception.
(1) A cannabis retailer that possesses or
				controls cannabis or a cannabis product at 12:01 a.m. on January 1, 2018, and
				makes a retail sale of that cannabis or cannabis product on or after January 1,
				2018, shall remit the cannabis excise tax due based on the average market price
				to a distributor licensed pursuant to division 10 (commencing with Section
				26000) of the Business and
				Professions Code that the retailer purchased or acquired cannabis or cannabis
				product from on or after January 1, 2018. The cannabis excise tax shall be
				remitted by the cannabis retailer to the licensed distributor on or before the
				fifteenth day of the calendar month following the close of the calendar month
				in which the tax was collected.
(2)
				Upon collecting the cannabis excise tax from a cannabis retailer as set forth
				in subdivision (c)(1), a distributor shall provide the cannabis retailer with
				an invoice, receipt, or other similar document that contains all of the
				following:
(A) Date of execution of the
				invoice, receipt, or other similar document,
(B) Name of the distributor,
(C) Name of the cannabis retailer,
(D) The amount of cannabis excise
				tax,
(E) The number of the seller's
				permit held by the cannabis retailer, and
(F) The number of the seller's permit held by
				the distributor. If the distributor is not required to hold a seller's permit
				because the distributor makes no sales, the distributor must include a
				statement to that effect on the receipt in lieu of a seller's permit
				number.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.7 - Cannabis Tax Regulations › Section 3702 - California Cannabis Track-and-TRACE

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A distributor or cannabis retailer that is required to record
				  commercial cannabis activity in the California Cannabis Track-and-Trace system
				  pursuant to the Medicinal and Adult-Use Cannabis Regulation and Safety Act
				  (commencing with section
				  26000
				  of the Business and Professions Code), shall enter into the California Cannabis
				  Track-and-Trace system specified information as follows:
(1) Wholesale Cost. When cannabis or cannabis
				products are sold or transferred to a cannabis retailer in an arm's length
				transaction, the distributor and cannabis retailer shall enter the cannabis
				retailer's wholesale cost of the cannabis or cannabis products.
(2) Retail Selling Price. When cannabis or
				cannabis products are sold in a retail sale, the cannabis retailer shall enter
				the retail selling price of the cannabis or cannabis products.
1. New section
				  filed 12-27-2018 as a deemed emergency pursuant to Government Code section
				  15570.40
				  and Revenue and Taxation Code section
				  34013(d);
				  operative 12-27-2018. Pursuant to Government Code section
				  15570.40,
				  this emergency action is exempt from OAL review (Register 2018, No. 52). A
				  Certificate of Compliance must be transmitted to OAL by 12-27-2020 pursuant to
				  Revenue and Taxation Code section
				  34013(d)
				  or emergency language will be repealed by operation of law on the following
				  day.
2. Repealed by operation of Government Code section
				  11346.1(g)
				  (Register 2021, No. 18).
3. New section filed 4-26-2021; operative
				  4-26-2021. Pursuant to Government Code section
				  15570.40(b),
				  this action is exempt from the Administrative Procedure Act. Submitted to OAL
				  for filing and printing only pursuant to Government Code section
				  11343.8
				  (Register 2021, No. 18).
4. Editorial correction of NOTE (Register
				  2021, No. 21).
Note: Authority cited: Section
					 34013,
					 Revenue and Taxation Code. Reference: Sections
					 34011
					 and
					 34015,
					 Revenue and Taxation Code; and Section
					 26067,
					 Business and Professions Code.