California Administrative Code

(a) For purposes of Revenue and Taxation Code section 75.60 and Government Code section 15643, “significant assessment problems” means procedure(s) in one or more areas of an assessor's assessment operation, which alone or in combination, have been found by the Board to indicate …

The test method for determining volatile organic compound leaks from process equipment is set forth in the Air Resources Board's Method 21, Determination of Volatile Organic Compound Leaks, adopted March 28, 1986, as last amended July 1, 1999, which is incorporated herein by refe…

A person may be relieved from the liability for the payment of the Cigarette and Tobacco Products Tax, including any penalties and interest added to the tax, when that liability resulted from the failure to make a timely return or a payment and such failure was found by the board…

(a) General. (1) Permits. Persons operating vending machines dispensing tangible personal property of a kind the gross receipts from the retail sale of which are subject to tax or dispensing food products at retail for more than 15 cents must obtain permits to engage in the busin…

Except to the extent permitted by Revenue and Taxation Code Section 13988.1, extraordinary expenses of administration are not allowable as deductions. Included among such nondeductible expenses are the following: (a) Expenses, including attorney's fees and costs of proceedings, i…

Notwithstanding the provisions of Regulation 4502 and if all other statutory requirements are met, a new license will be issued for a business with a license subject to a civil or criminal citation, if the applicant acquired the business pursuant to an arm's length transaction af…

The test method for determining total chromium and hexavalent chromium emissions from stationary sources is set forth in the Air Resources Board's Method 425, Determination of Total Chromium and Hexavalent Chromium Emissions from Stationary Sources, adopted January 22, 1987, as l…

(a) LCFS CIs represent the life cycle greenhouse gas emissions, expressed in a per-megajoule of finished-fuel energy basis, associated with long-term, steady-state fuel production operations. Actual CIs vary over time due to a variety of factors, including but not limited to seas…

(a) In General. Sales tax or use tax applies to the sale or use of fuel for propelling motor vehicles or aircraft or for other purposes, except as stated below. (b) Exceptions. (1) Neither the sales tax nor the use tax applies to the sale or use of motor vehicle fuel used in prop…

(a) The Gift Tax Law extends to any transfer by a minor child of property which he is legally competent to transfer. (b) Since the earnings of an unemancipated minor child usually belong to his parents, the payment of the same to the parents by the child or his employer will not …

(a) Federal Excise Taxes on Retail Sales. Gross receipts subject to sales tax and the sales price subject to use tax do not include the amount of any federal tax imposed upon or with respect to retail sales whether imposed upon the retailer or upon the consumer and regardless of …

A transfer or payment without an adequate and full consideration in money or money's worth pursuant to an order, decree, or judgment of a court of law of property or funds owned by a mentally incompetent person will be treated as a gift from the incompetent, unless the transfer o…

There is no statute of limitations respecting the time within which the proceedings mentioned in Revenue and Taxation Code Sections 14551 through 14555 may be commenced. Note: Reference: Section 14551, Revenue and Taxation Code.

(a) A petition for redetermination must: (1) Be in writing. (2) Identify the amounts the taxpayer wishes to contest (the taxpayer may contest all or a portion of the amount shown on a notice), if known. (3) State the specific grounds or reasons why the notice of determination or …

(a) The Executive Officer shall issue Executive Orders (Surplus Reduction Certificates) which establish and quantify, to the nearest pound of VOC reduced, any Surplus Reductions achieved by a responsible ACP party operating under an ACP. The Surplus Reductions can be bought from,…

In addition to the exclusions from the annual exemption provided in Revenue and Taxation Code Section 15402, the following gifts are not within this exemption: (a) A gift made on or after March 6, 1940, and prior to July 16, 1941, by a donor who is an alien nonresident of the Uni…

The treatment of a premature or untimely petition for redetermination as an administrative protest does not stop the accrual of interest.

(a) Reimbursement for Sales Tax. (1) Addition of Sales Tax Reimbursement. Whether a retailer may add sales tax reimbursement to the sales price of the tangible personal property sold at retail to a purchaser depends solely upon the terms of the agreement of sale. (2) Presumptions…

(a) Aliphatic Hydrocarbon Solvents Bin Average Boiling Point* (degrees F) Criteria MIR Value (July 18, 2001) MIR Value October 2, 2010 1 80-205 Alkanes (<2% Aromatics) 2.08 1.42 2 80-205 N- & Iso-Alkanes (≥ 90% and <2% Aromatics) 1.59 1.31 3 80-205 Cyclo-Alkanes (≥ 90% and <2%aro…

(a) The present value of a life estate in property, the income from which is to be paid annually in an unfixed amount to a single life tenant is computed as follows: (1) Determine the age and sex of the life tenant as of his or her birthday nearest the date of the transferor's de…

(a) Upon receipt of an application for administrative hearing, Board Staff shall promptly: (1) Acknowledge its receipt; (2) Assign the application to the Appeals Attorney for an appeals conference; (3) Schedule an appeals conference; and (4) Notify the applicant regarding the dat…

(a) “Tax-paid diesel fuel” is the gallonage of diesel fuel acquired with the California diesel fuel tax paid. An acquisition of diesel fuel will be considered tax-paid only if it can be supported by one of the following: (1) A sales invoice or contract which clearly states that t…

If any property is transferred subject to a bona fide encumbrance or lien, such as a trust deed, mortgage, or pledge, the market value of the property is its gross market value at the date of the gift, less the amount of the encumbrance or lien at that time. Note: Reference: Sect…

One of the principal elements in a transfer subject to the Gift Tax Law is the complete divestment of the donor's control over the property transferred. If the donor so parts with his dominion and control over the property as to leave him no power to cause the beneficial title to…

(a) Voluntarily Associated Entities (VAE). An entity not identified as a covered entity or opt-in covered entity that intends to hold California compliance instruments may apply to the Executive Officer pursuant to section 95830(c) for approval as a voluntarily associated entity.…

Penalties may be assessed pursuant to Health and Safety Code section 38580 for any violation of this article as specified in section 96014. In determining any penalty amount, ARB shall consider all relevant circumstances, including the criteria in Health and Safety Code section 4…

These rules and 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 and panic through the use of flame-retardant chemicals, fabrics and materials.

The value of a note or account receivable, whether secured or unsecured, is presumed to be its face value plus accrued interest, if any, to the date of gift. A lower value may be established by the submission of satisfactory proof that the note or account is worth less because of…

(a) Memorial Dealers as Retailers. Memorial dealers are retailers of the tombstones, markers, and other memorials sold by them, and the consumers of materials, such as cement, used in setting the memorial in the cemetery. The term memorial dealer includes cemeteries which sell me…

An application for refund of an erroneous payment where the tax has been fixed in a Controller's determination shall be made to the Controller within one year after the determination becomes final, within two years of the decedent's death or within one year after the erroneous pa…

If community property is transferred by gift from one spouse to the other, the transferor's one-half interest in the community property is subject to the Gift Tax Law, except that if the transfer occurred on or after September 17, 1965 and prior to January 1, 1976, or at any time…

A gift to or for a conceded and established religious organization for any of its purposes will generally be considered as charitable in nature. Such a gift may be in the form of a gift for the beautification or maintenance of the organization's place of worship, for the maintena…

(a) Section 23731 of the Revenue and Taxation Code imposes a tax upon the unrelated business taxable income of all organizations (including some trusts) otherwise exempt from tax under Section 23701 of the Revenue and Taxation Code. The tax is also applicable to some nonexempt tr…

(a) All petitions must conform to the requirements in this section. (b) A valid and complete petition must: (1) Be in writing and state the name and address of the petitioner, the Board-adopted value, the petitioner's opinion of value, and the precise elements of the Board's valu…

(a) This regulation applies to the fees imposed for the period September 24, 1990 through December 12, 1990. (b) For the privilege of operating a marine terminal, an oil spill response fee is imposed under article 7, section 8670.48 of chapter 7.4 of division 1 of Title 2 of the …

(a) In General--Definitions. Packers, loaders, and shippers (hereinafter collectively called “shippers”) purchase tangible personal property to be used in conditioning the goods to be shipped and to preserve, protect, and contain the goods during transportation. Such property inc…

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…

(a) In the event duplicate petitions are filed with the Chief of Board Proceedings, the Chief of Board Proceedings will determine which petition was authorized by the petitioner. (b) The Chief of Board Proceedings will contact the petitioner or the agent who filed the duplicate p…

If quasi-community property is transferred by gift from one spouse to the other, one-half of the property transferred is subject to the Gift Tax Law except that if the transfer occurs on or after January 1, 1981 none of the property so transferred is subject to law. For the defin…

(a) On and after January 1, 2025, each manufacturer of small containers of automotive refrigerant must use certified reclaimed refrigerant in small containers of automotive refrigerant. (b) The following table lists the minimum percentage of the total aggregate weight in pounds o…

(a) The Appeals Attorney will review and prepare a Hearing Summary or Summary Decision for all petitions for which the Legal Unit does not prepare the recommendation described in section 5325.4. (1) A Hearing Summary must contain: (A) Sufficient facts, contentions, law, and evide…

(a) General. Tax does not apply to charges for furnishing original letters or documents, or carbon copies produced simultaneously with the original, prepared by using a typewriter or word processing equipment. Where the word processing company provides only an original letter or …

Any taxpayer who is dissatisfied with any tax deficiency determined by the Controller (see Revenue and Taxation Code Sections 15801, 15802 and 15803), may, if he has paid the tax, sue to recover the tax by filing an action against the State in the superior court having jurisdicti…

The annual exemption is applicable where the aggregate gifts to a donee are $3,000 or less. Where the annual gifts to a donee exceed $3,000 the exemption operates as to the first $3,000 of the gifts. Thus, for example, if A makes gifts of money to B in the calendar year 1974 tota…

This article applies to: (a) Applications for review, equalization, and adjustment of the assessment of publicly-owned lands and improvements filed under subdivision (g) of section 11 of article XIII of the California Constitution; and (b) Petitions objecting to the County-Assess…

Unless it represents the actual market value of the property, the assessed value of real property for ad valorem taxation will not be accepted as the value thereof for gift tax purposes. Note: Reference: Section 15551, Revenue and Taxation Code.

The specific exemption must be applied against the lowest tax rate bracket or brackets of net gifts made to a particular donee (see Revenue and Taxation Code Sections 15205 to 15207, inclusive), and consumes the first portion of such bracket or brackets up to the amount allowed. …

(a) General. “Gross receipts” from the sale of factory-built housing, and the “sales price” of factory-built housing, sold or stored, used, or otherwise consumed in this state shall be 40 percent of the sales price of the factory-built housing to the consumer. (b) Definitions. (1…

(a) If requested by the petitioner with regard to a petition described in section 5310, subdivision (a)(3), the Respondent and the Legal Unit will meet with the petitioner, either in person or by other means convenient to all parties, before the scheduled hearing date. The purpos…