California Administrative Code

(a) General. (1) Original Work of Art. Tangible personal property which is an original work of art and which is purchased by or for donation to certain public or nonprofit organizations for the purpose of display to the public in museums or public places is exempt from the sales …

(a) Timeframes (1) Each Risk Analysis shall be accepted or denied within 90 days after receipt by the State Fire Marshal. The State Fire Marshal may extend the assessment period beyond 90 days for good cause, and shall notify the operator in writing of the extension. (2) The Stat…

These regulations have been prepared and adopted for the purpose of establishing minimum standards for the prevention of fire and for the protection of life and property against fire, explosion and panic.

An insurer or surplus line broker filing a petition for redetermination of a deficiency assessment issued under the Tax on Insurers Law must file a copy of its petition with the Commissioner of Insurance, c/o Premium Tax Audit Bureau, at the same time it files its petition for re…

The petition must: (a) Be in writing and state all of the specific grounds upon which qualification is claimed; (b) Include all documents the petitioner wishes the Board to consider in deciding the petition; (c) Indicate whether a Board hearing is requested; (d) Indicate whether …

(a) The Board generally adopts a meeting calendar for the following calendar year, but may adopt a meeting calendar for any appropriate period. (b) Within 15 days of adoption, the meeting calendar will be available for viewing by the public on the Board's website at www.boe.ca.go…

This Chapter shall be known and may be cited as the Standardized Emergency Management System (SEMS) Regulations.

(a) The amount shown as a refund on a notice of refund is the amount due to the claimant. However, that amount will not be paid directly to the claimant if it is subject to being credited or offset against other amounts owed by the claimant, which are then due and payable. (b) An…

(a) Timing of Board's Vote on an Appeal. The Board may vote to decide an appeal after considering the appeal at a Board hearing or as a nonappearance matter, or the Board may take the appeal under submission and vote to decide it later at the same meeting or at a subsequent meeti…

(a) General. (1) All fireworks at a display site shall be stored in a place and manner secure from fire, accidental discharge, and theft. All storage shall be approved by the authority having jurisdiction. (2) Shells shall be sized for proper fit and for damaged lift charge bags,…

(a) A petition for redetermination must be filed within 30 days from the date that the notice of determination was mailed to the person against whom the notice was issued. (b) Notwithstanding subdivision (a), a petition for redetermination of a determination issued under Revenue …

(a) Purpose. The purpose of an appeals conference is to obtain additional facts and evidence, obtain stipulations of fact, and narrow questions of law, in order to facilitate a more efficient and productive oral hearing or other Board action on the petition. (b) When to Hold an A…

(a) No model rocket motors shall be sold, given, or delivered to any person under 18 years of age. Exceptions: (1) Model rocket motors bearing the standardized coding ¼ A, ½ A, A, B, C, and D may be sold, given, or delivered to any person 14 years of age or older. (2) Persons who…

(a) Barter and Exchange Generally. The terms “sale” and “purchase” as defined in sections 6011 and 6012 respectively, include exchange and barter, and gross receipts and sales price constituting the measure of tax include the amount allowed by a retailer to his customer for prope…

(a) The Appeals Attorney may make the following recommendations in the Decision and Recommendation: (1) Deny the appeal in its entirety. (2) Grant the appeal in its entirety. (3) Grant the appeal in part. (4) That the appropriate Department perform a reaudit as specified in the D…

(a) Minimum Requirements (1) A State Certified Hazardous Materials Field Training Facility (FTF) shall have all of the following training aids: (A) Drums that have been designed with leaks of the following types: (i) One Side Void (eg. fork lift or nail puncture); (ii) One Bung L…

(a) All types of experimental high power rocket motors shall be submitted by a licensed experimental high power rocket motor manufacturer, importer/exporter, or wholesaler to the State Fire Marshal for classification. (b) All motors shall bear the State Fire Marshal seal and the …

The following rules apply where there is no timely request for Board hearing, or a request for a discretionary Board hearing has been denied, following the issuance of the Decision and Recommendation or, if applicable, Supplemental Decision and Recommendation. (a) The recommendat…

The Legislature has long provided a state-funded program of workers' compensation benefits for disaster service worker volunteers who contribute their services to protect the health and safety and preserve the lives and property of the people of the state. This Program was establ…

(a) In General. Retailers often engage in marketing and sales programs in which they issue coupons or other indicia to their customers that entitle the customers to a reduction in the amount they are required to pay for products sold by the retailers. Manufacturers, vendors, and …

(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 …

(a) The full value of the real property interest of a timeshare estate or a timeshare use, as defined in section 11212 of the Business and Professions Code, shall be determined in accordance with the provisions of this section. (b) In determining the value of the real property in…

The test requirements for color change, flexibility, and weight increase for “permanent” types of interior chemicals may be waived at the discretion of the State Fire Marshal. Manufacturers of such chemicals or compounds may have the laboratory perform, along with the required te…

(a) Definitions. (1) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, i…

(a) The petition must: (1) Be in writing; (2) Identify the assessor's parcel number or assessment number and sample item number the county assessor is contesting; (3) State the specific issue(s) being appealed and the specific adjustment requested; (4) Indicate whether a Board he…

The following powers and duties of the Franchise Tax Board are specifically reserved to the board and are not delegated to the executive officer: (a) Except as otherwise delegated by resolution of the board, to adopt rules and regulations and to prescribe the extent, if any, to w…

(a) A person shall provide an immediate, verbal report of any release or threatened release of a hazardous material to the administering agency and the California Governor's Office of Emergency Services* as soon as: (1) a person has knowledge of the release or threatened release;…

Any distilled spirits wholesaler may make an application to the board for permission to prepay the distilled spirits excise tax on his inventory of distilled spirits on hand as of the first day of any calendar month, and for permission thereafter to pay the excise tax levied on s…

(a) In general, a person filing a request for relief described in this article does not have a right to an appeals conference on such request. A request for an appeals conference on a request for relief may be granted or denied. (b) If a request for relief described in this artic…

Any change in the location or ownership of any flame-retardant application concern, any manufacturer of any flame-retardant chemical, fabric, or material, or any other person or concern whose name or whose product is approved for listing on the State Fire Marshal's approved list …

No definitions.

The weight of the treated fabric shall not be more than fifty percent (50%) greater than that of the untreated fabric.

(a) Service Suppliers. Service suppliers shall make payments by electronic funds transfer, as required by Regulation 4905. (b) Sellers, Other Than Service Suppliers. Sellers, other than service suppliers, shall make payments by electronic funds transfer, as required by Regulation…

Area plans shall include procedures and protocols to ensure the health and safety of emergency response personnel, such as, but not limited to: (a) guidelines for approach, recognition, and evaluation of releases and threatened releases of hazardous materials by emergency respons…

(a) This article provides minimum standards for the hazardous materials business plan. A hazardous materials business plan includes the following: (1) Hazardous material inventory in accordance with Section 5030.3-5030.8; (2) Emergency response plans and procedures in accordance …

The pH of the chemical solution (determined on a suitable glass-electrode type pH-meter) shall be between 5.0 and 9.0.

Except in an emergency and with permission of the “Chief” having jurisdiction, no person shall have or keep explosives in a railway car unless said car and contents and methods of loading are in accordance with the U.S.D.O.T. Regulations for the Transportation of Explosives.

(a) After a Petition for Rehearing is accepted under section 5561, the Appeals Attorney will prepare and submit a written recommendation to grant or deny the Petition for Rehearing to the Chief of Board Proceedings, generally within 90 days from the date of the letter accepting t…

Any notice required to be given to any person by any provisions of the statute or of these rules and regulations may be given by mailing such notice, postage prepaid, addressed to the person to be notified, at his last place of residence or business as it appears in the records o…

(a) The owner or operator shall certify that they have evaluated compliance with the provisions of this article at least every three years to verify that the procedures and practices developed under this chapter are adequate and are being followed. (b) The compliance audit shall …

Every common carrier engaged in interstate or foreign passenger service making sales of distilled spirits in California and every person licensed to sell distilled spirits aboard such a carrier, shall, on or before the first day of the second calendar month following the close of…

(a) Application. This section applies to contractors performing maintenance or repair, turnaround, major renovation, or specialty work on or adjacent to a covered process. It does not apply to contractors providing incidental services which do not influence process safety, such a…

“Flame-Retardant Application Concern” as used herein means any concern which engages in the application of flame-retardant compounds or chemicals. A flame-retardant application concern may employ a number of applicators. An individual applicator in business for himself shall be c…

Warehouses used for the storage of blasting agents separate from explosives shall be located as set forth in this Section. (a) Warehouses used for the storage of blasting agents shall be located in accordance with the provisions of the Table of Distances with respect to inhabited…

A person may be relieved from the liability for the payment of alcoholic beverage taxes, including any penalties and interest added to those taxes, when that liability resulted from the failure to make a timely return or a payment and such failure was found by the Board to be due…

Agricultural nutrients. Ammonia used as an agricultural nutrient, when held by farmers, is exempt from all provisions of this chapter.

Quantities in excess of twenty (20) pounds (but not exceeding fifty (50) pounds) of smokeless powder, or not more than five (5) pounds of black sporting powder (or any combination thereof) may be transported in a private passenger vehicle when approved by the “Chief” having juris…

(a) The owner or operator of a stationary source shall closely coordinate with the UPA to ensure that appropriate technical standards are applied to the implementation of this chapter. (b) The owner or operator of a stationary source shall request assistance from the UPA when nec…

Title 49 of the Code of Federal Regulations, Part 195 is hereby adopted by reference as it relates to hazardous liquid pipelines.

The Investigations Division shall forward a copy of a citation issued to a licensee or unlicensed person to the Special Taxes and Fees Division, which shall prepare and mail a Notice of Violation or Warning Notice to the cited licensee or unlicensed person.