reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 6 - Post Hearing Notices and Petitions for Rehearing › Section 5563 - Rehearings. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Repealer filed 2-25-2014; operative 4-1-2014 (Register 2014,
					 No. 9).
Note: Authority cited: Section
						15606,
						Government Code; and Sections
						7051,
						8251,
						9251,
						11651,
						13170,
						30451,
						32451,
						38701,
						40171,
						41128,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6074,
						6456,
						6538,
						6562,
						6592,
						6593,
						6593.5,
						6596,
						6814,
						6981,
						7657,
						7657.1,
						7658,
						7658.1,
						7700,
						7700.5,
						7711,
						8126,
						8191,
						8828,
						8828.5,
						8852,
						8877,
						8878,
						8878.1,
						8879,
						9151,
						9196,
						12429,
						12431,
						12636,
						12637,
						12951,
						12977,
						19048,
						19104,
						19334,
						19346,
						20645,
						30175,
						30176,
						30176.1,
						30176.2,
						30177,
						30243,
						30243.5,
						30262,
						30263,
						30282,
						30283,
						30283.5,
						30284,
						30361,
						30365,
						30421,
						32255,
						32256,
						32256.5,
						32257,
						32302,
						32304,
						32312,
						32313,
						32401,
						32404,
						32407,
						32440,
						38433,
						38435,
						38443,
						38445,
						38452,
						38453,
						38454,
						38455,
						38601,
						38605,
						38631,
						40093,
						40095,
						40102,
						40103,
						40103.5,
						40104,
						40111,
						40115,
						40121,
						41087,
						41089,
						41096,
						41097,
						41097.5,
						41098,
						41100,
						41104,
						41107,
						43157,
						43158,
						43158.5,
						43159,
						43303,
						43305,
						43351,
						43352,
						43451,
						43454,
						43491,
						45155,
						45156,
						45156.5,
						45157,
						45303,
						45305,
						45352,
						45353,
						45651,
						45654,
						45801,
						46156,
						46157,
						46157.5,
						46158,
						46302,
						46303,
						46353,
						46355,
						46501,
						46505,
						46551,
						50112.2,
						50112.3,
						50112.4,
						50112.5,
						50116,
						50118,
						50120.2,
						50120.3,
						50139,
						50142,
						50151,
						55044,
						55045,
						55046,
						55046.5,
						55083,
						55085,
						55102,
						55103,
						55221,
						55224,
						55281,
						60209,
						60210,
						60211,
						60212,
						60332,
						60333,
						60352,
						60354,
						60501,
						60502,
						60521
						and
						60581,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 7 - Correspondence, Public Hearing Records, and Copies › Section 5570 - Filing Documents

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
During the Board's consideration of an appeal under this
					 chapter, documents related to the appeal may be filed electronically pursuant
					 to this section if a copy of such correspondence is transmitted to the Board
					 Proceedings Division at the email address or fax number provided below or in
					 accordance with instructions provided on the Board's website at
www.boe.ca.gov
.
Correspondence during the hearing process may also be hand
					 delivered to the Board's headquarters or mailed to the following
					 address:
BOARD PROCEEDINGS DIVISION, MIC: 80
STATE BOARD OF EQUALIZATION
P. O. BOX 942879
SACRAMENTO, CA 94279-0080
appealsscheduling@boe.ca.gov
FAX: (916) 324-3984
1. New
					 article 7 (sections
					 5570-5576) and section filed
					 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of
					 section heading and section filed 2-25-2014; operative 4-1-2014 (Register 2014,
					 No. 9).
3. Change without regulatory effect amending section and
					 NOTE filed 7-30-2020 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2020, No. 31).
4. Change without regulatory
					 effect amending section filed 6-21-2021 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2021, No. 26).
Note: Authority cited: Article XIII, Section
						11, California Constitution;
						Sections
						15606 and
						15640,
						Government Code; and Sections
						251,
						1840,
						11651,
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Article XIII, Section
						11, California Constitution;
						Sections
						15606 and
						15640,
						Government Code; and Sections
						251,
						1840,
						11651,
						13170
						and
						32451,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 7 - Correspondence, Public Hearing Records, and Copies › Section 5571 - Timeliness of Documents

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  A document or other correspondence is timely if it is mailed to or received at
				  the headquarters office of the State Board of Equalization within the time
				  specified by the particular statute or regulation under which the document is
				  filed.
(b) In the absence of other
				  evidence, the post-mark date or the date of delivery to a delivery service, as
				  defined in section
				  5511 of this chapter, is
				  considered the mailing date. If the last day for mailing or delivering a
				  document falls on a Saturday, Sunday or holiday, the time for mailing or
				  delivering such document is extended to the next business day.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Change without regulatory effect amending NOTE filed
					 7-30-2020 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						11, California Constitution;
						Sections
						15606 and
						15640,
						Government Code; and Sections
						251,
						1840,
						11651,
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						15606 and
						15640,
						Government Code; and Sections
						254.5,
						270,
						724,
						742,
						1840,
						11340,
						12429
						and
						32302,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 7 - Correspondence, Public Hearing Records, and Copies › Section 5572 - Hearing Record

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Meetings of the Board are held in accordance with the Bagley-Keene Open Meeting
				  Act (Gov. Code, §§
										11120-
				  11132).
				  Public Agenda Notices issued for, minutes and transcripts of, and documents
				  incorporated into the record of oral hearings conducted during open session at
				  public meetings are public records and open to public inspection. Documents to
				  which a waiver described in section
				  5573 applies are also disclosable
				  public records.
(b) Minutes of
				  public meetings are the official record of each meeting. Minutes are presented
				  to the Board for approval. The approved minutes are posted on the Internet at
www.boe.ca.gov
and a complete set of
				  approved minutes are bound into one or more volumes. The bound volumes of Board
				  minutes are the permanent record of Board actions. They are available for
				  review in the Board Proceedings Division and the State Archives.
(c) Transcripts.
(1) In general, the Board records its oral
				  hearings. However, the recordings are not generally transcribed. Transcripts of
				  hearings, administrative sessions, and Chief Counsel Matters are prepared only
				  upon written request.
(2)
				  Interested persons may submit a written request for Board Staff to prepare
				  transcripts described in paragraph (1) of this subdivision. Such requests must
				  specifically identify the matters to be transcribed.
(3) If Board Staff is able to prepare a
				  transcript of a recorded hearing, the Board will charge a fee to prepare the
				  requested transcript in accordance with section
				  5576.
(4) The Board encourages the use of
				  electronic means (e.g., facsimile, e-mail, etc.) for the filing of requests for
				  transcripts. A request for a transcript may be filed electronically pursuant to
				  this section if an electronic copy of such document is transmitted to the Board
				  Proceedings Division in accordance with instructions provided on the Board's
				  website at
www.boe.ca.gov
. Written requests
				  for transcripts may also be hand delivered to the Board's headquarters or
				  mailed to the following address:
STATE BOARD OF EQUALIZATION
BOARD PROCEEDINGS DIVISION, MIC: 80
P. O. BOX 942879
SACRAMENTO, CA 94279-0081
(5) A transcript prepared pursuant to this
				  section is a public record and subject to disclosure.
(6) Completed transcripts, untranscribed
				  shorthand notes, and recordings are retained up to 12 years following the
				  hearing date. Written requests for copies of previously completed transcripts
				  should be sent to the address provided in paragraph (4) of this subdivision.
				  The Board will charge a fee in accordance with section
				  5576 for copying a completed
				  transcript.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 7 - Correspondence, Public Hearing Records, and Copies › Section 5573 - Confidentiality

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Board hearings are generally conducted during open session
					 at public meetings held in accordance with Government Code sections
					 11120 and
					 11123.
(a) Private Railroad Car Tax, Tax on
				  Insurers, and Alcoholic Beverage Tax. The filing of a written request for a
				  Board hearing under chapter 2 constitutes a waiver of the taxpayer's right to
				  confidentiality with regard to information provided to or obtained by the Board
				  that is actually disclosed on the transcript of the taxpayer's Board hearing or
				  included in the hearing summary prepared for the taxpayer's Board
				  hearing.
(b) Property Taxes.
(1) A taxpayer waives its right to
				  confidentiality when the taxpayer:
(A) Files a
				  petition described in section
				  5310, subdivision (a)(1), (3), or
				  (4) of chapter 3, and submits a written request for a Board hearing;
				  or
(B) Files an application
				  described in section
				  5310, subdivision (a)(2) of
				  chapter 3.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 7 - Correspondence, Public Hearing Records, and Copies › Section 5574 - Request for Portion of Board Hearing Conducted During Closed Session

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Board's
				  Discretion to Conduct Hearings During Closed Session.
(1) In general, the Board may conduct
				  portions of Board hearings requested under chapter 2 or chapter 3 of this
				  division during a closed session held under Government Code section
				  11126.
(2) The Board may not conduct Board hearings
				  requested under Article 2 of chapter 3 of this division regarding the
				  assessment of unitary or non-unitary property, or an electric generation
				  facility as defined in Revenue and Taxation Code section
				  721.5.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 7 - Correspondence, Public Hearing Records, and Copies › Section 5575 - Privilege

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The waivers provided for in section
					 5573 do not abrogate the Board's
					 privileges with regard to memoranda from attorneys in the Board's Legal
					 Department and the Attorney General to Board Members that are confidential
					 communications between client and lawyer as defined in Evidence Code section
					 952.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Change without regulatory effect amending NOTE filed
					 7-30-2020 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						11, California Constitution;
						Sections
						15606 and
						15640,
						Government Code; and Sections
						251,
						1840,
						11651,
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Section
						6254,
						Government Code; and Sections
						952 and
						954,
						Evidence Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 7 - Correspondence, Public Hearing Records, and Copies › Section 5576 - Fees: Filing, Transcripts, and Copies

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The Board does not charge a fee for the
				  filing of any paper or the issuance of a subpoena.
(b) Charges for transcripts of testimony
				  heard before the Board shall be made at the rates specified in Government Code
				  section
				  69950.
(c) Copies, including certified copies, of
				  records that the Board is permitted by law to divulge will be furnished to
				  taxpayers and other interested persons at cost as specified in Government Code
				  section
				  6253 and
				  Civil Code section
				  1798.33.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Change without regulatory effect amending NOTE filed
					 7-30-2020 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						11, California Constitution;
						Sections
						15606 and
						15640,
						Government Code; and Sections
						251,
						1840,
						11651,
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Section
						1798.33, Civil
						Code; and Section
						15613,
						Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 6 - Taxpayer Bill of Rights Reimbursement Claims › Section 5600 - Definitions, Board Hearing Procedures; Taxes Affected by this Chapter

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The definitions
				in section
				5511 apply to this chapter, and
				Board hearings on claims filed under this chapter will be conducted under the
				hearing procedures set forth in chapter 5 of this division, commencing with
				section 5510, except as otherwise
				noted.
(b) This chapter applies to
				reimbursement claims under any of the following programs:
Alcoholic Beverage Tax
California Constitution Article XX, Section
				  22;
Revenue and Taxation Code Sections
				  32001-
				  32557
Private Railroad Car Tax
California Constitution Article XIII, Section
				  19;
Revenue and Taxation Code Sections
				  11201-
				  11702
1. Renumbering
				  of former division 2, chapter 10 article 9 to new chapter 6 (sections
				  5600-5700) and renumbering of
				  former section
				  5090 to new section
				  5600, including amendment of
				  section and NOTE, filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
				  2).
2. Change without regulatory effect amending section heading and
				  subsections (a) and (b) filed 4-20-2016 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2016, No. 17).
3. Change without regulatory
				  effect amending subsection (b), repealing subsection (c) and amending NOTE
				  filed 7-30-2020 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2020, No. 31).
Note: Authority cited: Section
					 15606(a),
					 Government Code; and Sections
					 11651
					 and
					 32451,
					 Revenue and Taxation Code. Reference: Sections
					 11657
					 and
					 32469,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 6 - Taxpayer Bill of Rights Reimbursement Claims › Section 5601 - Eligible Claims

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Only those fees and expenses that were incurred after the date of the notice of
				determination, jeopardy determination or claim for refund are eligible for
				reimbursement. Fees and expenses incurred are "related to a hearing before the
				board" and reimbursable only if the claimant sought Board review of an
				unfavorable Decision and Recommendation and only if the Board finds that the
				action taken by Board Staff was unreasonable. To determine whether Board Staff
				has been unreasonable, the Board will consider whether Board Staff has
				established that its position was substantially justified. This means that a
				taxpayer whose petition for redetermination or claim for refund is not granted
				does not have an eligible claim.
(b) Only those fees and expenses incurred
				after the date of a notice of proposed deficiency assessment or jeopardy
				assessment are eligible for reimbursement.
1. Renumbering
				  of former section
				  5091 to new section
				  5601, including amendment of
				  section and NOTE, filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
				  2).
2. Change without regulatory effect amending section filed
				  4-20-2016 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2016, No. 17).
3. Change without regulatory
				  effect amending section and NOTE filed 7-30-2020 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2020, No. 31).
Note: Authority cited: Section
					 15606(a),
					 Government Code; and Sections
					 11651
					 and
					 32451,
					 Revenue and Taxation Code. Reference: Sections
					 11657
					 and
					 32469,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 6 - Taxpayer Bill of Rights Reimbursement Claims › Section 5602 - Reasonable Fees

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Reasonable fees for professional representation before the
				  Board shall be as provided in Revenue and Taxation Code section
				  7156,
				  subdivision (c)(1)(B)(iii).
1. Renumbering
				  of former section
				  5092 to new section
				  5602, including amendment of NOTE,
				  filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change
				  without regulatory effect amending NOTE filed 7-30-2020 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2020, No. 31).
Note: Authority cited: Section
					 15606(a),
					 Government Code; and Sections
					 11651
					 and
					 32451,
					 Revenue and Taxation Code. Reference: Sections
					 11657
					 and
					 32469,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 6 - Taxpayer Bill of Rights Reimbursement Claims › Section 5604 - Oral Hearing on Reimbursement Claim

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
After the submission of documents described in section
				  5603, the claim will be scheduled
				  for oral hearing before the Board. The claimant will receive 60 days notice of
				  the hearing date and time, and the procedures will be governed by chapter 5 of
				  this division. Oral hearing may be waived by the taxpayer and the matter
				  submitted for decision on the basis of the written
				  submissions.
1. Renumbering
				  of former section
				  5094 to new section
				  5604, including amendment of
				  section and NOTE, filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
				  2).
2. Change without regulatory effect amending section and NOTE
				  filed 7-30-2020 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2020, No. 31).
Note: Authority cited: Section
					 15606(a),
					 Government Code; and Sections
					 11651
					 and
					 32451,
					 Revenue and Taxation Code. Reference: Sections
					 11657
					 and
					 32469,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 6 - Taxpayer Bill of Rights Reimbursement Claims › Section 5605 - Notice of Decision

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Whether or not an oral hearing is held on the claim, the
				  Board will send written notice of its decision to the claimant. Notwithstanding
				  chapter 5 of this division, the Board's decision on the claim is final 30 days
				  from the date it is mailed. Any proposed award of reimbursement must be
				  available as a public record for at least 10 days prior to the effective date
				  of the award.
1. Renumbering
				  of former section
				  5095 to new section
				  5605, including amendment of
				  section and NOTE, filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
				  2).
2. Change without regulatory effect amending section and NOTE
				  filed 7-30-2020 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2020, No. 31).
Note: Authority cited: Section
					 15606(a),
					 Government Code; and Sections
					 11651
					 and
					 32451,
					 Revenue and Taxation Code. Reference: Sections
					 11657
					 and
					 32469,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 6 - Taxpayer Bill of Rights Reimbursement Claims › Section 5700 - Annotations

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
				For purposes of this regulation, the following definitions shall apply:
(1) "Annotations" are posted on the Board's
				website and are summaries of the conclusions reached in selected legal rulings
				of counsel. Annotations do not embellish or interpret the legal rulings of
				counsel which they summarize and do not have the force and effect of
				law.
(2) "Legal ruling of counsel"
				means a legal opinion written and signed by the Chief Counsel or an attorney
				who is the Chief Counsel's designee, addressing a specific tax application
				inquiry from a taxpayer or taxpayer representative, a local government agency,
				or board staff.
(3) "Current Legal
				Digest" means a publication containing drafts of new annotations proposed to be
				added, and/or annotations proposed to be amended or deleted in the Business
				Taxes Law Guide or Property Taxes Law Guide.
(4) "Tax" means any tax, assessment,
				assessment review, or exemption program administered by the Board or any tax
				over which the Board has oversight or advisory responsibility.
(5) "Taxpayer" means person liable for the
				payment of any tax as the term tax is defined above.
(6) "Board" means the State Board of
				Equalization.
California Code of Regulations › Title 18 - Public Revenues › Division 2.2 - State Board of Equalization-Conflict of Interest Code › Appendix A - Disclosure Positions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Designated
						Positions
Disclosure
						Categories
Board Members' Offices
Deputy to Board Member
1-8
Assistant to Board Member
1-8
Attorney (All Levels)
1-5
Tax Counsel (All Levels)
1-5
Associate Governmental Program Analyst
1,
						3-5
Business Taxes Specialist (All Levels)
1-5
Information Officer (All Levels)
1, 3-5
Executive Office
Executive Director
1-8
CEA (All Levels)
1-6
Business Taxes Specialist (All Levels)
1-6
Staff Services Manager (All Levels)
1-6
Board Proceedings Administrative
						Section
Staff Services Manager (All Levels)
5, 7,
Legislative and Research
						Division
CEA (All Levels)
1-6
Research Data Specialist (All Levels)
1, 3,
						7
Taxpayers' Rights Advocate
						Office
Taxpayers' Rights Advocate
1-6
Senior Specialist Property Appraiser (TRA)
2,
						5
Associate Property Appraiser
2, 5
Assistant Property Appraiser
2, 5
Equal Employment Opportunity
						Division
Staff Services Manager I
1-6
Legal Department
CEA (All Levels)
1-6
Tax Counsel (All Levels)
1-5
Attorney (All Levels)
1-5
Property Tax Department
CEA (All Levels)
2-7, 9
Deputy Director
1-8
Chief
1-8
Principal Property Appraiser
7, 11
Supervising Property Appraiser
7, 11
Research Data Supervisor (All Levels)
7, 11
Senior Specialist Property Appraiser
11
Senior Specialist Property Auditor
						Appraiser
11
Senior Petroleum and Mining Appraisal
						Engineer
11
Associate Property Appraiser
11
Associate Property Auditor Appraiser
11
Assistant Property Appraiser
11
Assistant Property Auditor Appraiser
11
Junior Property Appraiser
11
Business Taxes Specialist (All Levels)
11
Research Data Analyst (All Levels)
11
Tax Auditor
11
Associate Government Program Analyst
11
Staff Services Analyst (LEOP)
10
Retired Annuitants
*
Consultants/New Positions
**
* Retired Annuitants who are appointed in classifications
				corresponding to civil service employee classification categories listed in
				this conflict of interest code will disclose under that civil service
				classification category.
** Consultants/New Positions shall be included in the list of
				designated positions and shall disclose pursuant to the broadest disclosure
				category in the code subject to the following limitation: The Executive
				Director may determine in writing that a particular consultant or new position,
				although a "designated position," is hired to perform a range of duties that is
				limited in scope and thus is not required to fully comply with the disclosure
				requirements in this section. Such written determination shall include a
				description of the consultant or new position's duties and, based upon that
				description, a statement of the extent of disclosure requirements. The
				Executive Director's determination is a public record and shall be retained for
				public inspection in the same manner and location as this conflict of interest
				code. (Gov. Code, §
								81008.)
California Code of Regulations › Title 18 - Public Revenues › Division 2.3 - State Board of Equalization-Contribution Disclosure › Section 7001 - Contribution to Members of the State Board of Equalization

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Terms used in Government Code Section
			 15626 are
			 defined in Sections
			 7002 through
			 7011.
1. New division
				2.2 and section filed 7-21-94; operative 8-22-94 (Register 94, No.
				29).
2. Renumbering of former division 2.3 to division 2.4 and
				renumbering of former division 2.2 to division 2.3 filed 1-7-2008; operative
				2-6-2008 (Register 2008, No. 2).
California Code of Regulations › Title 18 - Public Revenues › Division 2.3 - State Board of Equalization-Contribution Disclosure › Section 7002 - Members of the Board of Equalization

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The provisions of Government Code Section
			 15626 are
			 applicable to the Members of the State Board of Equalization and the State
			 Controller.
(b) For the purposes of
			 Section 15626, if a deputy to the
			 Controller sits at a meeting of the board and votes on behalf of the
			 Controller, the deputy shall disclose contributions made to the Controller and
			 shall disqualify himself or herself from voting pursuant to the requirements of
			 the section.
1. New section
				filed 7-21-94; operative 8-22-94 (Register 94, No.
				29).
California Code of Regulations › Title 18 - Public Revenues › Division 2.3 - State Board of Equalization-Contribution Disclosure › Section 7003 - Adjudicatory Proceedings Pending Before the Board Under Government Code Section 15626

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For
			 purposes of Government Code Section
			 15626, an
			 "adjudicatory proceeding pending before the board" means any matter pertaining
			 to an issued assessment of tax or fee or refund of tax or fee to a taxpayer or
			 feepayer that has been scheduled and appears as an item on a meeting notice of
			 the board, as required by Government Code Section
			 11125, as
			 a contested matter for administrative hearing before the board.
(b) A non-appearance agenda item is not
			 considered an adjudicatory proceeding unless the matter has previously appeared
			 on the calendar as a contested matter, or has been removed from the
			 non-appearance agenda for separate discussion and vote, or the agenda item is
			 one about which the member has previously contacted the board staff or a party.
			 A matter which has previously been submitted on the record without an
			 appearance by the taxpayer or taxpayer's representative and without Board
			 discussion of the matter is a non-appearance matter.
(1) The term "removed from the non-appearance
			 agenda for separate discussion and vote" are those agenda items which have been
			 removed from the non-appearance calendar and which have been the subject of a
			 discussion or vote by the Board. It does not include items about which a Board
			 Member raises a procedural question, or a question concerning whether the
			 requirements of Government Code Section
			 15626 have
			 been met.
(2) The term "contacted
			 the board staff or a party" does not include procedural inquiries by a Board
			 Member or a party, including, but not limited to, inquiries concerning:
(A) when a case will be scheduled for Board
			 consideration or decision;
(B) the
			 status of a particular case;
(C)
			 whether the requirements of Government Code Section
			 15626 have
			 been met.
(3) The term
			 "contacted the board staff or a party" means and includes any substantive
			 inquiries from a Board Member and/or his or her staff to the board staff.
			 Substantive inquiries include inquiries which are not procedural inquiries and
			 which request information or discussion of legal issues, staff positions, staff
			 or taxpayer theories or other substantive issues concerning a matter on a
			 non-appearance agenda.
California Code of Regulations › Title 18 - Public Revenues › Division 2.3 - State Board of Equalization-Contribution Disclosure › Section 7004 - Party Under Government Code Section 15626

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For purposes of Government Code Section
			 15626,
			 "party" means any person who is the subject of an adjudicatory proceeding
			 before the board. It does not include a state agency as that term is described
			 in Chapter 2 (commencing with Section
			 82000) of Title 9 of the
			 Government Code.
(b) When a close
			 corporation is a "party" to an adjudicatory proceeding pending before the
			 board, the majority shareholder is subject to the disclosure requirements of
			 Government Code Section
			 15626. For
			 purposes of Section
			 15626, "close corporation" means a
			 corporation in which any natural person, or any natural person who together
			 with his or her spouse, owns or controls at least 50 percent of the voting
			 stock of a corporation.
1. New section
				filed 7-21-94; operative 8-22-94 (Register 94, No.
				29).
California Code of Regulations › Title 18 - Public Revenues › Division 2.3 - State Board of Equalization-Contribution Disclosure › Section 7005 - Agents Under Government Code Section 15626

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For purposes of Government Code Section
			 15626, a
			 person is the "agent" of a party to, or a participant in, an adjudicatory
			 proceeding pending before the board only if he or she represents that person in
			 connection with the proceeding. If an individual acting as an agent is also
			 acting as an employee or member of a law, accounting, consulting or other firm,
			 or a similar entity or corporation, both the entity or corporation and the
			 individual are "agents."
(b) To
			 determine whether a contribution of $250 or more has been made by a person or
			 his or her agent, contributions made by that person within the preceding 12
			 months shall be aggregated with those made by his or her agent within the
			 preceding 12 months or the period of the agency relationship, whichever is
			 shorter. Contributions from other employees or members of the agent's law,
			 accounting, or consulting firm, or similar entity, or contributions from
			 participants, shall not be aggregated with those of the party and his or her
			 agent.
(c) A person who has not
			 represented a party or a participant during the preceding 12 months shall not
			 be considered an agent for purposes of determining whether Section
			 15626 applies. A person who has
			 ceased to represent a party or a participant is no longer an agent for purposes
			 of determining whether Section
			 15626 applies.
1. New section
				filed 7-21-94; operative 8-22-94 (Register 94, No.
				29).
California Code of Regulations › Title 18 - Public Revenues › Division 2.3 - State Board of Equalization-Contribution Disclosure › Section 7006 - Participants Under Government Code Section 15626

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A "participant" means any person who is
			 not a party but who actually supports or opposes a particular decision in an
			 adjudicatory proceeding pending before the board and who has a financial
			 interest in the decision.
(b) For
			 purposes of Government Code Section
			 15626, a
			 person actually "supports or opposes a particular decision" when he or she:
(1) Communicates directly, either in person
			 or in writing, with a board member or employees of the board for the purpose of
			 influencing the decision in a proceeding; and/or
(2) Testifies or makes an oral statement
			 before the board during an adjudicatory proceeding pending before the board for
			 the purposes of influencing the decision of the board; and/or
(3) Communicates with the employees of the
			 board, or when his or her agent lobbies in person, testifies in person or
			 otherwise communicates with board members and/or the employees of the board,
			 for the purpose of influencing the board member's decision in a proceeding and
			 the board member knows or has reason to know that the communication has
			 occurred.
California Code of Regulations › Title 18 - Public Revenues › Division 2.3 - State Board of Equalization-Contribution Disclosure › Section 7007 - Receipt of Contributions Under Government Code Section 15626

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For purposes of Government Code Section
				15626,
(a) The term "contribution" has the same
			 meaning prescribed in Government Code Section
			 82015 and
			 the regulation adopted pursuant thereto. A contribution made pursuant to
			 Section 301(b) of the
			 Federal Election Campaign Act of 1971 (2 U.S.C.A. §
									431(2)) to a candidate for
			 federal office or to a committee formed for the purpose of electing a candidate
			 for federal office is not considered a contribution within the meaning of
			 Section 15626. A contribution is deemed to
			 be received if it has been accepted or received within the meaning of
			 Government Code Section
			 84211(g).
(b) A person "accepts" or "receives" a
			 contribution only if the contribution is for that person's own candidacy or own
			 controlled committee.
(c) A person
			 "makes a contribution" to a board member or candidate only if the contribution
			 is made for that board member's or candidate's own candidacy or controlled
			 committee.
(d) A contribution to a
			 board member from a political action committee organized under
			 2 U.S.C. §
									441(a)-(b) and/or Government
			 Code Section
			 82013,
			 affiliated with a party, participant or agent to a party or participant is not
			 a "contribution" for the purposes of Government Code Section
			 15626.
1. New section
				filed 7-21-94; operative 8-22-94 (Register 94, No.
				29).
California Code of Regulations › Title 18 - Public Revenues › Division 2.3 - State Board of Equalization-Contribution Disclosure › Section 7008 - Prohibitions and Disqualification Under Government Code Section 15626

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For purposes of
			 Government Code Section
			 15626,
(1) A board member knows or has reason to
			 know that a person has a financial interest in the decision in a pending
			 adjudicatory proceeding if:
(A) The person is
			 a named party; or
(B) The person is
			 a participant and reveals facts in his or her written or oral support or
			 opposition before the board which makes the person's financial interest
			 apparent.
California Code of Regulations › Title 18 - Public Revenues › Division 2.3 - State Board of Equalization-Contribution Disclosure › Section 7009 - Disclosure Under Government Code Section 15626

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A board member who is required by
			 Government Code Section
			 15626 to
			 disclose the receipt of a contribution shall make the disclosure on the public
			 record at the beginning of the adjudicatory hearing or decision, if a hearing
			 is held.
(b) A written record of
			 any disclosure of receipt of a contribution made by a board member pursuant to
			 Government Code Section
			 15626
			 shall be made available to the public.
(c) All statements filed pursuant to
			 Government Code Section
			 15626 by
			 parties, participants, and agents shall be incorporated into the written record
			 of the proceeding and shall be made available to the public.
(d) The board staff shall report on the
			 record if a hearing is held, or into the written record if no hearing is held:
(1) Whether any party or participant is a
			 close corporation, and if so, the name of its majority shareholder;
(2) Whether any agent is an employee or
			 member of any law, accounting, consulting or other firm, or similar entity or
			 corporation, and if so, its name and address and whether a contribution has
			 been made by any such person, firm, corporation, or entity.
California Code of Regulations › Title 18 - Public Revenues › Division 2.3 - State Board of Equalization-Contribution Disclosure › Section 7010 - Return of Contribution Under Government Code Section 15626

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If a member
			 receives a contribution which would otherwise require disqualification and he
			 or she returns the contribution within 30 days from the time he or she knows,
			 or has reason to know, about the contribution and the adjudicatory proceeding
			 pending before the board, his or her participation in the proceeding shall be
			 deemed lawful.
(b) For purposes of
			 Government Code Section
			 15626, a
			 return of that portion of any contribution or contributions over $249 will be
			 deemed a return of contribution which would otherwise require disqualification
			 and the board member's participation in the proceeding shall be deemed
			 lawful.
1. New section
				filed 7-21-94; operative 8-22-94 (Register 94, No.
				29).
California Code of Regulations › Title 18 - Public Revenues › Division 2.3 - State Board of Equalization-Contribution Disclosure › Section 7011 - Notice of Contribution

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
			 The Notice of Contribution to be completed by all parties, participants and
			 agents, a close corporation and its majority shareholder, shall be on the forms
			 described as Contribution Disclosure forms for parties, participants, or
			 agents.
(b) The Contribution
			 Disclosure form shall inquire of each party, participant, agent and close
			 corporation and majority shareholder whether a contribution has been made to a
			 member, and if so, in what aggregate amount and on what date or dates within
			 the 12 months preceding an adjudicatory proceeding or decision.
(1) Every party, participant, agent and close
			 corporation and majority shareholder shall complete the Contribution Disclosure
			 form prior to any pending adjudicatory proceeding or decision.
(2) Completion of a Contribution Disclosure
			 form is required whether or not the party, participant, agent and close
			 corporation and majority shareholder appears at the pending adjudicatory
			 proceeding or decision.
(3) All
			 parties, participants and agents shall disclose any and all fictitious business
			 names they have utilized.
California Code of Regulations › Title 18 - Public Revenues › Division 2.4 - State Board of Equalization - Access to Records › Article 1 - Public Access to Records Pertaining to Tax and Fee Programs › Section 8000 - Purpose and Scope

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Access to public records maintained by the Board is governed by the California
				Public Records Act (Government Code Section
				6250 and
				following). The term "public record," as used in this article, is defined in
				subdivision (e) of Section
				6252 of
				the Government Code.
(b) The
				purpose of this article is to facilitate public access to Board records so as
				to provide a better understanding of the tax and fee programs administered by
				the Board. Therefore, the information in this article is not directly
				applicable to a request by a taxpayer or taxpayer's representative to obtain
				copies of records pertaining to the taxpayer's own account(s). Nonetheless, a
				request for a taxpayer's own records may be addressed to the Executive Director
				or Disclosure Officer as provided in Regulation 8004.
1. New
				  division 2.3 (article 1, sections
				  8000-8016), article 1 (sections
				  8000-8016) and section filed
				  11-15-2000; operative 12-15-2000 (Register 2000, No. 46).
2.
				  Renumbering of former division 2.3 to division 2.4 filed 1-7-2008; operative
				  2-6-2008 (Register 2008, No. 2).
Note: Authority cited: Sections
					 6253.4 and
					 15652,
					 Government Code. Reference: Sections
					 6250,
					 6251,
					 6252 and
					 6253,
					 Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.4 - State Board of Equalization - Access to Records › Article 1 - Public Access to Records Pertaining to Tax and Fee Programs › Section 8002 - Disclosure Policy

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Public records that are not exempt from disclosure by state
				  or federal law may be inspected and copied pursuant to the procedures set forth
				  in this article.
1. New section
				  filed 11-15-2000; operative 12-15-2000 (Register 2000, No.
				  46).
Note: Authority cited: Sections
					 6253.4 and
					 15652,
					 Government Code. Reference: Sections
					 6250,
					 6253,
					 6254,
					 6254.20,
					 6254.25,
					 6254.9 and
					 6255,
					 Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.4 - State Board of Equalization - Access to Records › Article 1 - Public Access to Records Pertaining to Tax and Fee Programs › Section 8004 - Procedures for Requesting Public Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Requests to inspect or obtain copies of
				public records shall provide a sufficiently specific description so as to allow
				the Board to identify the requested records.
(b) The Board's mailing address is State
				Board of Equalization, P.O. Box 942879, Sacramento, CA 94279. In addition, use
				of the appropriate Mail Identification Code ("MIC"), as provided in this
				article, will ensure that a request for public records is promptly forwarded to
				the appropriate subdivision of the Board.
(c) Except as otherwise provided in this
				article, requests to inspect or obtain copies of public records shall be made
				in writing and shall be addressed to either the Executive Director, MIC: 73 or
				the Disclosure Officer, MIC: 54.
(d) Certain publications identified in this
				article may be requested by calling the Board's Customer Service number,
				1-800-400-7115, by writing the Board's Supply Unit at: State Board of
				Equalization, Supply Unit, 3920 West Capitol Avenue, West Sacramento, CA 95691,
				or by faxing to 916-372-6078.
(e)
				Many of the records described in Regulations 8010 through 8016 are also
				available on the Board's website at
http://www.boe.ca.gov
. Check the website
				for currently available records.
1. New section
				  filed 11-15-2000; operative 12-15-2000 (Register 2000, No.
				  46).
Note: Authority cited: Sections
					 6253.4 and
					 15652,
					 Government Code. Reference: Section
					 6253,
					 Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.4 - State Board of Equalization - Access to Records › Article 1 - Public Access to Records Pertaining to Tax and Fee Programs › Section 8006 - Cost for Copies of Public Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Except as provided in (b) through (e)
				below, or as otherwise provided in this article, any person making a request
				for copies of public records shall reimburse the Board ten cents (.10¢)
				per page for each page copied.
(b)
				Copying costs may be waived when the total copying cost for the records
				requested is less than ten dollars ($10) per quarter.
(c) Current issues of the Board's Annual
				Report, Current Legal Digests, tax information pamphlets and publications, and
				newsletters are available free of charge.
(d) The following publications are available
				for purchase at cost: the Assessors' Handbook, the Business Taxes Audit Manual,
				the Business Taxes Law Guide, the Compliance Policy and Procedures Manual,
				Letters to Assessors, and the Property Taxes Law Guide.
(e) Charges for transcripts of testimony
				heard before the Board shall be made at the rates specified in Section
				69950 of
				the Government Code unless a copy of the transcript is already available, in
				which case the cost shall be consistent with (a) and (b) above.
1. New section
				  filed 11-15-2000; operative 12-15-2000 (Register 2000, No.
				  46).
Note: Authority cited: Sections
					 6253.4 and
					 15652,
					 Government Code. Reference: Sections
					 6253,
					 15622 and
					 69950,
					 Government Code.