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 4 - Sales and Use Tax › Article 19 - Bradley-Burns Uniform Local Sales and Use Taxes › Section 1805 - Aircraft Common Carriers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definition--"Common Carriers." As used herein, the term "common carriers" means
				  persons who engage in the business of transporting persons or property for hire
				  or compensation and who offer their services indiscriminately to the public or
				  to some portion of the public.
(b)
				  Aircraft Common Carriers.
(1) The
				  state-administered Bradley-Burns local sales tax does not apply to sales of
				  tangible personal property to operators of aircraft to be used or consumed
				  principally outside the county in which the sale is made if such property is
				  used or consumed directly and exclusively in the use of such aircraft as common
				  carriers of persons or property under the laws of this state, the United
				  States, or any foreign government. Tax applies, however, to sales of fuel and
				  petroleum products on and after July 29, 1991. Exemption rates and their
				  effective dates are provided in the Appendix.
(2) The state-administered Bradley-Burns
				  local use tax does not apply to the storage, use, or other consumption of
				  tangible personal property purchased by operators of aircraft when such
				  property is used or consumed by such operators directly and exclusively in the
				  use of such aircraft as common carriers of persons or property for hire or
				  compensation under a certificate of public convenience and necessity issued
				  pursuant to the laws of this state, the United States, or any foreign
				  government. Effective July 29, 1991, this exemption is not available for the
				  storage, use, or other consumption of fuel and petroleum products. This
				  exemption is in addition to that provided in sections
				  6366
				  and
				  6366.1
				  of the 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 4 - Sales and Use Tax › Article 19 - Bradley-Burns Uniform Local Sales and Use Taxes › Section 1807 - Petitions for Reallocation of Local Tax. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 1-23-2003; operative 1-1-2003 pursuant to Revenue and Taxation
					 Code section
					 7051
					 (Register 2003, No. 4).
2. Repealer and new section filed 8-11-2008;
					 operative 9-10-2008 (Register 2008, No. 33).
3. Amendment of
					 subsections (a)(3)(G) and (b)-(b)(7), new subsection (b)(8), subsection
					 renumbering, amendment of newly designated subsections (b)(9)-(10) and
					 subsections (c)(1)-(3), (c)(7) and (g)-(g)(2) and new subsection (g)(3) filed
					 2-7-2012; operative 3-8-2012 (Register 2012, No. 6).
4. Repealer
					 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.
5. Repealer
					 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.
6. Repealer
					 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.
7.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
8. Repealer 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
						7051,
						Revenue and Taxation Code. Reference: Sections
						7209
						and
						7223,
						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 4 - Sales and Use Tax › Article 20 - Transactions (Sales) and Use Taxes › Section 1822 - Place of Sale for Purposes of Transactions (Sales) and Use Taxes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General.
(1) Retailers Having One Place of Business.
				  For the purposes of the Transactions (Sales) and Use Tax Law, if a retailer has
				  only one place of business in this state, all California retail sales of that
				  retailer occur at that place of business unless the tangible personal property
				  sold is delivered by the retailer or his agent or her to an out-of-state
				  destination, or to a common carrier for delivery to an out-of-state
				  destination.
(2) Retailers Having
				  More Than One Place of Business. If a retailer has more than one place of
				  business in this state which participate in the sale, the sale occurs at the
				  place of business where the principal negotiations are carried on. If this
				  place is the place where the order is taken, it is immaterial that the order
				  must be forwarded elsewhere for acceptance, approval of credit, shipment, or
				  billing. For the purposes of this regulation, an employee's activities will be
				  attributed to the place of business out of which he or she works.
(3) Place of Passage of Title Immaterial. If
				  title to the tangible personal property sold passes to the purchaser in
				  California, it is immaterial that title passes to the purchaser outside the
				  taxing jurisdiction in which the retailer's place of business is
				  located.
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 4 - Sales and Use Tax › Article 20 - Transactions (Sales) and Use Taxes › Section 1823.5 - Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General.
				  This regulation relates to the place of delivery of certain vehicles, aircraft,
				  and undocumented vessels for the purpose of the transactions (sales) tax only.
				  It does not apply to the use tax. Thus, even though the sale of the vehicle,
				  aircraft or undocumented vessel is exempt from transactions (sales) tax under
				  this regulation, the use tax will apply if the property is principally stored,
				  used or otherwise consumed within the district. Beginning January 1, 1988, if
				  the vehicle, aircraft or undocumented vessel is licensed or registered in any
				  district imposing the tax, the retailer is considered as engaged in business in
				  that district and is required to collect the use tax and pay it to the
				  state.
(b) Delivery Outside
				  District. For the purposes of the transactions (sales) tax, "delivery to a
				  point outside the district" shall be satisfied:
(1) With respect to vehicles (other than
				  commercial vehicles) subject to registration pursuant to chapter 1 (commencing
				  with section
				  4000) of division 3 of the Vehicle
				  Code, aircraft licensed in compliance with section
				  21411
				  of the Public Utilities Code, and undocumented vessels registered under
				  Division 3.5 (commencing with Section
				  9840) of the Vehicle Code by
				  registration to an out-of-district address and by a declaration under penalty
				  of perjury, signed by the buyer, stating that such address is, in fact, his
				  principal place of residence, and
(2) With respect to commercial vehicles by
				  registration to a place of business outside the district and a declaration
				  under penalty of perjury, signed by the buyer, that the vehicle will be
				  operated from that address.
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 4 - Sales and Use Tax › Article 20 - Transactions (Sales) and Use Taxes › Section 1824 - Public Utilities. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 12-19-73; effective thirtieth day thereafter (Register 73, No.
					 51).
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 4 - Sales and Use Tax › Article 20 - Transactions (Sales) and Use Taxes › Section 1825 - Aircraft Common Carriers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definition--"Common Carriers." As used herein, the term "common carriers" means
				  persons who engage in the business of transporting persons or property for hire
				  or compensation and who offer their services indiscriminately to the public or
				  to some portion of the public.
(b)
				  Aircraft Common Carriers.
(1)
				  State-administered district transactions (sales) tax does not apply to sales of
				  tangible personal property to operators of aircraft to be used or consumed
				  principally outside the county in which the sale is made if such property is to
				  be used or consumed directly and exclusively in the use of such aircraft as
				  common carriers of persons or property under the laws of this state, the United
				  States, or any foreign government. Tax applies, however, to sales of fuel and
				  petroleum products on and after July 29, 1991.
(2) State-administered district use tax does
				  not apply to the storage, use, or other consumption of tangible personal
				  property purchased by operators of aircraft when such property is used or
				  consumed by such operators directly and exclusively in the use of such aircraft
				  as common carriers of persons or property for hire or compensation under a
				  certificate of public convenience and necessity issued pursuant to the laws of
				  this state, the United States, or any foreign government. Effective July 29,
				  1991, this exemption is not available for the storage, use, or other
				  consumption of fuel and petroleum products. This exemption is in addition to
				  that provided in sections
				  6366
				  and
				  6366.1
				  of the 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 4 - Sales and Use Tax › Article 20 - Transactions (Sales) and Use Taxes › Section 1828 - Petitions for Distribution or Redistribution of Transactions and Use Tax. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 5-18-2004; operative 6-17-2004 (Register 2004, No.
					 21).
2. Repealer and new section filed 8-11-2008; operative
					 9-10-2008 (Register 2008, No. 33).
3. Amendment of subsections
					 (a)(3)(G) and (b)-(b)(7), new subsection (b)(8), subsection renumbering,
					 amendment of newly designated subsections (b)(9)-(10) and subsections
					 (c)(1)-(3), (c)(7) and (f)-(f)(2) and new subsection (f)(3) filed 2-7-2012;
					 operative 3-8-2012 (Register 2012, No. 6).
4. Repealer 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.
5. Repealer
					 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.
6. Repealer
					 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.
7.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
8. Repealer 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
						7051,
						Revenue and Taxation Code. Reference: Section
						7270,
						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 4 - Sales and Use Tax › Article 21 - Service Enterprises-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 21 (sections
				  1901-1910) filed 2-24-72;
				  effective 3-25-72 (Register 72, No. 9). For prior history of article 21, see
				  Register 69, No. 32, Register 69, No. 45, Register 70, No. 38 and Register 71,
				  No. 45.
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 4 - Sales and Use Tax › Article 22 - Contractors and Subcontractors-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 22 (sections
				  1921-1923) filed 11-3-71;
				  effective 12-3-71 (Register 71, No. 45).
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 4 - Sales and Use Tax › Article 23 - Manufacturers, Producers and Processors-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 23 (sections
				  1924-1935) filed 11-3-71;
				  effective 12-3-71 (Register 71, No. 45). For prior history of article 23, see
				  Register 69, No. 32, Register 69, No. 50, Register 70, No. 14 and Register 70,
				  No. 32.
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 4 - Sales and Use Tax › Article 24 - Repairers and Reconditioners of Personal Property-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 24 (sections
				  1946-1955) filed 11-3-71;
				  effective 12-3-71 (Register 71, No. 45). For prior history of article 24, see
				  Register 69, No. 32 and Register 69, No. 45.
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 4 - Sales and Use Tax › Article 25 - Particular Classes of Retailers-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 25 (sections
				  1966-1975) filed 11-3-71;
				  effective 12-3-71 (Register 71, No. 45). For prior history of article 25, see
				  Register 69, No. 32, Register 69, No. 35, Register 69, No. 45, Register 69, No.
				  50, Register 70, No. 24 and Register 71, No. 4.
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 4 - Sales and Use Tax › Article 26 - Exemptions Generally-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  Article 26 filed 8-6-70; effective thirtieth day thereafter (Register 70, No.
				  32). For history of former Article 26 (Secs.
				  1986 through
				  1992) see Registers 69, Nos. 32
				  and 45 and 70, Nos. 14 and 15.
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 4 - Sales and Use Tax › Article 27 - Food Products: Meals-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 27 (sections
				  2002-2003) filed 11-3-71;
				  effective 12-3-71 (Register 71, No. 45). For prior history of article 27, see
				  Register 70, No. 24.
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 4 - Sales and Use Tax › Article 28 - Matters Relating to the Federal Government-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 28 (sections
				  2014-2017) filed 12-16-70;
				  effective 1-15-71 (Register 70, No. 51). For prior history of article 28, see
				  Register 69, No. 32 and Register 70, No. 8.
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 4 - Sales and Use Tax › Article 29 - Matters Relating to Transportation of Property-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 29 (sections
				  2028-2030) filed 11-3-71;
				  effective 12-3-71 (Register 71, No. 45). For prior history of article 29, see
				  Register 69, No. 32 and Register 71, No. 30.
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 4 - Sales and Use Tax › Article 30 - Credit Sales; Lease Contracts-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 30 (sections
				  2041-2043) filed 1-9-70; effective
				  2-8-70 (Register 70, No. 2). For prior history of article 30, see Register 65,
				  No. 19.
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 4 - Sales and Use Tax › Article 31 - Merchandise Returned, Traded in, or Found Defective-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 31 (sections
				  2054-2057) filed 11-5-69;
				  effective 12-5-69 (Register 69, No. 45).
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 4 - Sales and Use Tax › Article 32 - Resale Certificates-Consumption of Property Purchased for Resale-"Tax Paid Purchases Resold"-Gifts and Premiums-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 32 (sections
				  2068-2073) filed 11-3-71;
				  effective 12-3-71 (Register 71, No. 45). For prior history of article 32, see
				  Register 69, No. 32 and Register 69, No. 45.
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 4 - Sales and Use Tax › Article 33 - Payment and Collection of Use Tax-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 33 (sections
				  2083-2087) filed 1-19-71;
				  effective 2-18-71 (Register 71, No. 4). For prior history of article 32, see
				  Register 69, No. 32 and Register 69, No. 45.
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 4 - Sales and Use Tax › Article 34 - Administration-Miscellaneous-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 34 (sections
				  2101-2103) filed 8-6-70; effective
				  9-5-70 (Register 70, No. 32). For prior history of article 34, see Register 69,
				  No. 41 and Register 69, No. 45.
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 4 - Sales and Use Tax › Article 35 - Local Sales and Use Tax-Unrevised Series [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 35 (sections
				  2202-2206) filed 1-26-70;
				  effective 2-25-70 (Register 70, No. 5). For prior history of article 35, see
				  Register 65, No. 19.
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 4.1 - Lumber Products Assessment › Section 2000 - Retailer Reimbursement Retention

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Public Resources Code section
				  4629.5,
				  as added by Statutes 2012, chapter 289, requires the Board of Equalization to
				  adopt a regulation to determine the amount of reimbursement a retailer may
				  retain for costs associated with the collection of the Lumber Products
				  Assessment imposed by Public Resources Code section
				  4629.5.
A retailer required to collect the Lumber Products Assessment
				  may retain no more than $250 per location as reimbursement for startup costs
				  associated with the collection of the assessment. Such reimbursement is to be
				  taken on the retailer's first return on which the Lumber Products Assessment is
				  reported or, if the amount of the collected assessment is less than the allowed
				  reimbursement, on the retailer's next consecutive returns until the allowed
				  reimbursement amount is retained.
"Location" means and is limited to a business location
				  registered under the retailer's seller's permit as of January 1, 2013, where
				  sales of products subject to the assessment are made.
1. New chapter
				  4.1 (section
				  2000) and section filed 12-4-2012
				  as an emergency; operative 1-1-2013 (Register 2012, No. 49). A Certificate of
				  Compliance must be transmitted to OAL by 7-1-2013 or emergency language will be
				  repealed by operation of law on the following day.
2. New chapter
				  4.1 (section
				  2000) and section refiled
				  6-25-2013 as an emergency; operative 6-25-2013 (Register 2013, No. 26). A
				  Certificate of Compliance must be transmitted to OAL by 9-23-2013 or emergency
				  language will be repealed by operation of law on the following
				  day.
3. New chapter 4.1 (section
				  2000) and section refiled
				  9-23-2013 as an emergency; operative 9-23-2013 (Register 2013, No. 39). A
				  Certificate of Compliance must be transmitted to OAL by 12-23-2013 or emergency
				  language will be repealed by operation of law on the following
				  day.
4. Certificate of Compliance as to 9-23-2013 order transmitted
				  to OAL 11-6-2013 and filed 11-26-2013 (Register 2013, No.
				  48).
Note: Authority cited: Section
					 4629.5,
					 Public Resources Code. Reference: Section
					 4629.5,
					 Public Resources 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 4.1 - Lumber Products Assessment › Section 2001 - Additional Allowed Retailer Reimbursement Retention

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Beginning January 1, 2014, a retailer required to collect the
				  Lumber Products Assessment may retain $485 per location, in addition to the
				  $250 allowed by Regulation 2000, as reimbursement for startup costs associated
				  with the collection of the assessment. Such reimbursement is to be taken on the
				  retailer's first return after January 1, 2014, on which the Lumber Products
				  Assessment is reported, or if the amount of the collected assessment is less
				  than the allowed reimbursement, on the retailer's next consecutive returns
				  until the allowed reimbursement amount is retained. If the retailer no longer
				  sells products subject to the assessment, the retailer may file a claim for
				  refund for assessment amounts paid in 2013 up to $485.
"Location" means and is limited to a business location
				  registered under the retailer's seller's permit as of January 1, 2013, where
				  sales of products subject to the assessment are made.
1. New section
				  filed 11-26-2013; operative 1-1-2014 pursuant to Government Code section
				  11343.4(a)
				  (Register 2013, No. 48).
Note: Authority cited: Section
					 4629.5,
					 Public Resources Code. Reference: Section
					 4629.5,
					 Public Resources 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 4.5 - Oil Spill Prevention and Response Fees › Article 1 - Oil Spill Prevention and Administration Fee › Section 2231 - Oil Spill Prevention and Administrative Fee Return

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) This regulation applies to the fees
				  imposed for the period September 24, 1990 through December 12, 1990.
(b) Marine Terminal Operator - For the
				  privilege of operating a marine terminal, an oil spill prevention and
				  administration fee is imposed under article 6, section
				  8670.40 of chapter 7.4 of division
				  1 of Title 2 of the Government Code upon every marine terminal operator at the
				  rate of four cents ($0.04) per barrel of oil delivered through the operator's
				  marine terminal.
(c) Pipeline
				  Operator - For the privilege of operating a pipeline, an oil spill prevention
				  and administration fee is imposed under article 6, section
				  8670.40 of chapter 7.4 of division
				  1 of Title 2 of the Government Code upon every operator of a pipeline at the
				  rate of four cents ($0.04) per barrel of oil transported into the state by
				  means of a pipeline operating across, under, or through marine waters of this
				  state.
(d) Each marine terminal
				  operator and operator of a pipeline shall file a return with the State Board of
				  Equalization on or before February 25, 1991 showing the number of barrels of
				  oil delivered through a marine terminal or transported into the state by means
				  of a pipeline operating across, under, or through marine waters of this state
				  during the period September 24, 1990 through December 12, 1990. The fee due
				  shall be remitted with the return.
1. New
					 section filed 12-20-90 as an emergency; operative 12-20-90 (Register 91, No.
					 6). A Certificate of Compliance must be transmitted to OAL by 4-19-91 or
					 emergency language will be repealed by operation of law on the following
					 day.
2. Certificate of Compliance as to 12-20-91 order including
					 amendment of subsections (a) and (d) transmitted to OAL on 4-19-91 and filed
					 5-20-91 (Register 91, No. 26).
Note: Authority cited: Section
						8670.40,
						Government Code. Reference: Sections
						8670.3 and
						8670.48,
						Government 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 4.5 - Oil Spill Prevention and Response Fees › Article 3 - Definitions › Section 2240 - Petroleum Products

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  "Petroleum products" means a hydrocarbon product that is all of the following:
(1) a liquid at standard conditions of
				  temperature and pressure (60 degrees Fahrenheit and 14.7 pounds per square inch
				  absolute);
(2) the product of
				  fractionation, distillation, or other refining or processing of crude oil;
				  and
(3) that is used as, useable
				  as, or may be refined as, a fuel or fuel blendstock.
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 4.5 - Oil Spill Prevention and Response Fees › Article 3 - Definitions › Section 2241 - Barrel of Crude Oil

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Barrel of crude oil" means 42 United States gallons of
					 crude oil in its unrefined or natural state, including condensate and natural
					 gasoline, at standard conditions of temperature and pressure (60 degrees
					 Fahrenheit and 14.7 pounds per square inch absolute), and excluding such
					 sediment and water which are present in the crude oil as the result of the
					 production process.
1. New
					 section filed 6-6-2001; operative 7-6-2001 (Register 2001, No.
					 23).
Note: Authority cited: Section
						15606(a),
						Government Code; and Section
						46601,
						Revenue and Taxation Code. Reference: Sections
						46008
						and
						46010,
						Revenue and Taxation Code; and Sections
						8670.40
						and
						8670.48,
						Government 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 4.5 - Oil Spill Prevention and Response Fees › Article 3 - Definitions › Section 2242 - Barrel of Petroleum Products

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Barrel of petroleum products" means 42 United States
					 gallons of petroleum product at standard conditions of temperature and pressure
					 (60 degrees Fahrenheit and 14.7 pounds per square inch absolute) and excluding
					 such sediment and water which are present in the petroleum
					 products.
1. New
					 section filed 6-6-2001; operative 7-6-2001 (Register 2001, No.
					 23).
Note: Authority cited: Section
						15606(a),
						Government Code; and Section
						46601,
						Revenue and Taxation Code. Reference: Section
						46008 Revenue and Taxation Code;
						and Section
						8670.40
						and
						8670.48,
						Government 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 4.5 - Oil Spill Prevention and Response Fees › Article 4 - Relief of Liability, Records, and Payment by Electronic Funds Transfer › Section 2250 - Relief of 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 oil spill response fee and/or the oil spill prevention and
					 administration 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
					 article 4 (sections
					 2250-2255) and section filed
					 6-6-2001; operative 7-6-2001 (Register 2001, No. 23).
2. Amendment
					 filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).
3.
					 Amendment of article heading filed 6-7-2005; operative 7-7-2005 (Register 2005,
					 No. 23).
Note: Authority cited: Section
						15606(a),
						Government Code; and Section
						46601,
						Revenue and Taxation Code. Reference: Section
						46158,
						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 4.5 - Oil Spill Prevention and Response Fees › Article 4 - Relief of Liability, Records, and Payment by Electronic Funds Transfer › Section 2251 - 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 oil spill response, prevention, and administration fees,
					 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
						46601,
						Revenue and Taxation Code. Reference: Section
						46159,
						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 4.5 - Oil Spill Prevention and Response Fees › Article 4 - Relief of Liability, Records, and Payment by Electronic Funds Transfer › Section 2255 - 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 shall
				  comply with the following requirements.
In general, a person who is liable for payment of the oil
					 spill response fee and/or the oil spill prevention and administration fee,
					 would be expected to maintain some or all of the following records, as
					 applicable:
(1) Books of account
				  pertaining to crude oil ( including condensate and natural gasoline) and
				  petroleum products received at a marine terminal (including third-party
				  terminals) or transported by pipeline across, under or through the marine
				  waters of this state.
(2) Shipping
				  and discharge records.
(3) Records
				  evidencing ownership at the landside flange of crude oil or petroleum products
				  received at marine terminals.
(4)
				  Records identifying all marine terminal/shipping dock locations owned or
				  operated within the state.
(5)
				  Records identifying third party locations where crude oil or petroleum products
				  are received and documentation or certification that the third-party terminal
				  operator remitted the fee on the crude oil and petroleum products where
				  applicable.
(6) Third-party
				  independent inspectors reports (e.g. Saybolt and Caleb Brett reports), where
				  available, showing loading in the state of crude oil at marine terminals or
				  discharge in the state of crude oil and other petroleum products at marine
				  terminals/shipping docks.
(7)
				  Refinery records showing the receipt of crude oil used for
				  processing.
(8) Marine terminal
				  records identifying the point of origin of crude oil and petroleum products
				  received.
(9) Records from
				  production platforms operated in this state accounting for all crude oil and
				  any other product extracted on the platform and their distribution.
(10) Copies of all returns filed with the
				  board and related schedules used to prepare the returns.
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 4.5 - Oil Spill Prevention and Response Fees › Article 4 - Relief of Liability, Records, and Payment by Electronic Funds Transfer › Section 2257 - 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
						46160,
						Revenue and Taxation Code. Reference: Sections
						46160
						and
						46162,
						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 5 - Energy Resources Surcharge Law › Article 1 - Collection of Surcharge by Electric Utilities › Section 2301 - Due and Payable Dates

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The surcharges required to be collected by electric
					 utilities are due quarterly on or before the last day of the month next
					 succeeding each calendar quarter.
Amounts of surcharge due for which a billing for the
					 electrical energy is issued by an electric utility to the consumer prior to the
					 close of a calendar quarter are payable with the surcharge return for that
					 quarter.
Any amounts of the surcharge required to be paid or
					 collected that are not billed in the ordinary course of the billings by an
					 electric utility may be determined by the Board against the utility or the
					 consumer, or both.
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 5 - Energy Resources Surcharge Law › Article 1 - Collection of Surcharge by Electric Utilities › Section 2302 - Surcharge Collections a Debt

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The surcharge required to be collected by the electric
					 utility, and any amount unreturned to the consumer which is not a surcharge but
					 was collected from the consumer as representing a surcharge, constitute debts
					 owed by the electric utility to this state.
Any amounts collected by an electric utility from a
					 consumer on account of the purchase of electrical energy the consumption of
					 which is subject to the surcharge shall be applied proportionately between the
					 liability of the consumer on account of the purchase of the electrical energy
					 and the liability of the consumer for the surcharge. An electric utility may
					 not apply partial payments by a consumer preferentially to the amount owing the
					 utility for electrical energy, even though the partial payment is in an amount
					 equal to the charge for such energy.
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 5 - Energy Resources Surcharge Law › Article 1 - Collection of Surcharge by Electric Utilities › Section 2303 - 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 energy resources surcharge, including any penalties and interest added
					 to the surcharge, 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
						40171,
						Revenue and Taxation Code. Reference: Section
						40104,
						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 5 - Energy Resources Surcharge Law › Article 1 - Collection of Surcharge by Electric Utilities › Section 2303.1 - 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 energy resources surcharge, 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
						40171,
						Revenue and Taxation Code. Reference: Section
						40105,
						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 5 - Energy Resources Surcharge Law › Article 1 - Collection of Surcharge by Electric Utilities › Section 2304 - Worthless Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An electric utility is relieved from liability to collect
					 the surcharge insofar as the base upon which the surcharge is imposed is
					 represented by accounts which have been found to be worthless and charged off
					 in accordance with generally accepted accounting principles. If the electric
					 utility has previously paid the amount of the surcharge, it may take as a
					 deduction on its return the amount found to be worthless and charged off. If
					 such accounts are thereafter collected in whole or in part, the surcharge so
					 collected shall be paid with the first return filed after such
					 collection.
Electric utilities may charge off their worthless accounts
					 on the basis of their experience ratio provided the write-off percentage
					 includes an allowance for collection on worthless accounts made subsequent to
					 the write-off.