California Administrative Code

(a) Property statements and mineral production report forms prescribed by the board and filed with the assessor or the board shall be signed by the assessee, a partner, a duly appointed fiduciary, or an agent. When signed by an agent or employee other than a member of the bar, a …

(a) Notice of oral hearing. If an oral hearing is granted under regulation 30401, OTA will notify the parties that an oral hearing will be scheduled by sending a notice of oral hearing. (b) Time of notice. Unless all parties agree to waive the notice requirement and agree to a sh…

(a) One registry offset credit, which represents one metric ton of CO2e for a direct GHG emission reduction or direct GHG removal enhancement, will be issued pursuant to section 95980.1 only if: (1) An Offset Project Registry has listed the offset project pursuant to section 9597…

(a) Animal Life. Tax does not apply to sales of any form of animal life of a kind the products of which ordinarily constitute food for human consumption (food animals), as for example, cattle, sheep, swine, baby chicks, hatching eggs, fish, and bees. Operative January 1, 1993, fo…

Every tax imposed by the Inheritance Tax Law must be paid by the person liable for the tax (see Revenue and Taxation Code Section 14101) to the Controller by remittance payable to the State Treasurer. Payment of the tax may be made in legal tender of the United States, or by a ne…

(a) General. (1) Sales of Coins. The transfer of coins for use solely as a medium of exchange, i.e., as legal tender, is not subject to tax even though the transferee pays an amount exceeding the face amount. For example, tax does not apply to a transaction whereby a coin changer…

A concern desiring to register a flame-resistant fabric or material that is not a product of its own manufacture, which required tests prove meets the requirements of this article for approval and registration, may apply for approval and listing under the concern's own trade or b…

(a) In General. (1) Retailers Having One Place of Business. For the purposes of the Bradley-Burns Uniform Local Sales and Use Tax Law, if a retailer has only one place of business in this state, all California retail sales of that retailer in which that place of business particip…

Payments by electronic funds transfer shall be made in accordance with California Code of Regulations, Title 18, Section 4905.

When tests are deemed necessary by the inspection authority, samples should be taken and tested in accordance with the recommended procedure on file in the Office of the State Fire Marshal.

For purposes of Revenue and Taxation Code section 20563, the term “medically incapacitated” means an individual being unable to attend to his or her own personal needs and activities of daily life, including, but not limited to, matters such as their own personal hygiene or nutri…

(a) Every organization or trust which is otherwise exempt under Section 23701, except quasi-governmental organizations which are controlled by the state, shall make a return on Form 109 for each taxable year if it has gross income, including in computing unrelated business taxabl…

No explosives permittee shall lend his permit or allow it to be used by any person other than his authorized representatives.

(a) Excess Charges Collected. A service supplier or seller that has collected any amount of 911 and 988 surcharges in excess of the amount of 911 and 988 surcharges actually due from a person may refund that amount, even though the surcharge amount has already been paid over to t…

(a) Generally. To the extent possible, a Panel assigned to a reimbursement claim shall consist of a Presiding ALJ, a Panel Member who was not on the original Panel, and the Lead Panel Member who authored the Opinion that is subject to the reimbursement claim. A Presiding ALJ or t…

“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…

No person shall possess, keep, store, sell, or offer for sale, give away, use, transport, or dispose of in any manner any explosives except by permit from the “Chief” having jurisdiction, provided however that these limitations shall not apply to small arms ammunition of .75 cali…

Every distilled spirits or brandy importer shall keep a record in form BOE-242-A of all bottled or packaged distilled spirits acquired by direct importation from without the State.

(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 sho…

The land surrounding magazines shall be kept clear of brush, dried grass, leaves, and other combustible materials for a distance of at least 50 feet. Magazine contents shall be protected from flooding.

(a)(1) Any error or omission not involving the exercise of value judgment which results in an incorrect entry or entries on the roll may be corrected after the roll is delivered to the auditor, provided that the correction is made within four years after the making of the assessm…

(a) Licensed Architects. (1) In General. Fees paid to licensed architects for their ability to design, conceive or communicate ideas, concepts, designs, and specifications are not subject to tax. Any plans, specifications, renderings or models or other instruments of service prov…

An appeal is accepted as an administrative protest only where the taxpayer failed to file a timely petition for redetermination and the liability for which the administrative protest is accepted is final. The acceptance of the appeal as an administrative protest does not stay CDT…

(a) A person who holds a permanent certificate to perform the duties of an appraiser for property tax purposes in the service of the state, a county, a city and county, or an appraisal commission shall adhere to the annual training requirements as set forth in section 671 of the …

(a) A claim for refund and related documents filed under any tax law administered by CDTFA other than the Sales and Use Tax Law may be filed as specified in subdivision (b) of regulation 35015 for the filing of a petition for redetermination. (b) Except as provided in subdivision…

(a) Partial Exemption for Property Purchased for Use in Manufacturing, Research and Development, and Electric Power Generation or Production, Storage, or Distribution. Except as provided in subdivision (d), beginning July 1, 2014, and before July 1, 2030, Revenue and Taxation Cod…

For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil and gas wells, see Reg. 24831(d).

(a) In General. A person may be relieved from the liability for the payment of cigarette and tobacco products 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 …

If there are any misfires while using cap and fuse, all persons shall remain away from the charge for at least one (1) hour. If electric blasting caps are used and a misfire occurs, this waiting period may be reduced to thirty (30) minutes. Misfires shall be handled under the dir…

Due precautions shall be taken to prevent accidental discharge of electric blasting caps from current induced by radar, radio transmitters, lightning, adjacent power lines, sand or dust storms, or other sources of extraneous electricity. These precautions shall include: 1. The su…

Only those metering machines as are approved by the board shall be employed for affixing meter impressions to packages of cigarettes. A distributor shall not affix meter impressions to packages of cigarettes unless he has first obtained authorization from the board to employ this…

As a general rule the average value of property owned by the taxpayer shall be determined by averaging the values at the beginning and ending of the income year. However, the Franchise Tax Board may require or allow averaging by monthly values if such method of averaging is requi…

Payment for all deferred payment purchases of tax stamps or meter register settings made during each calendar month must be made to the board or the board's designee by the 25th day of the calendar month following the month in which the purchases were made. Remittance for such pu…

(a) Burden of Proof. Except as otherwise specifically provided by law, the burden of proof is on the appellant as to all issues of fact, except that, in respect of any new matter first raised by the respondent during an appeal before OTA, the burden with respect to the new matter…

(a) Every distributor required to be licensed shall on or before the 25th day of each calendar month, file a report with the board of all acquisitions and distributions of cigarettes for the preceding calendar month, together with such other information as is required on the repo…

A spouse or registered domestic partner claiming relief from liability for the integrated waste management fee, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in California Code of Regulations, title 18, section 3…

(a) In General. If paid by the decedent's estate or the transferee of the property, the unpaid amount of any bona fide, allowable, and legally enforceable debt of a decedent existing at the time of his death, together with any accrued interest thereon at the time of death, which …

Any explosives at a railway facility, truck terminal, pier, wharf, harbor facility, or airport terminal, within any city, city and county, county, fire protection district, or the state, whether for delivery to a consignee, or forwarded to some other destination, shall be kept in…

A claim for refund based upon the grounds provided for in Revenue and Taxation Code section 32407 must satisfy the requirements of California Code of Regulations, title 18, section 2553.

(a) Definitions. (1) Arm's-length transaction. An “arm's-length” transaction means a sale entered into in good faith and for valuable consideration that reflects the fair market value in the open market between two informed and willing parties, neither under any compulsion to par…

(a) In General. The Alcoholic Beverage Tax Law and Alcoholic Beverage Tax Regulations apply with respect to powdered distilled spirits in the same manner and to the same extent as with respect to other distilled spirits. Tax will be paid at the same rate per wine gallon, and at a…

If a donor dies before filing his return, and an executor of his will or an administrator of his estate has been appointed, the executor or the administrator must file the return if he has actual knowledge of the gift. If a donor becomes legally incompetent before filing his retu…

Every warehouse used for the storage of blasting agents shall be under the supervision of a competent person who shall be not less than 21 years of age.

If a donor's return is not filed on or before the date on which it is required to be filed (see Section 15651.2 and Revenue and Taxation Code Sections 15651 and 15652), or if a donor's return does not show every taxable transfer made during the reporting period for which it is fi…

Class II magazines shall be constructed as follows: (a) Two inch nominal thickness hardwood, covered on the exterior with a minimum of No. 20 Manufacturers Standard Gage Steel, or, (b) Two thicknesses of 1 inch thick plywood, covered on the exterior with a minimum of No. 20 Manuf…

(a) Authority to Grant Relief. If a taxpayer's failure to make a timely return, report, payment, or prepayment, or failure to comply with a written notice issued under Revenue and Taxation Code section 6074, subdivision (a) is due to reasonable cause and circumstances beyond the …

(a) Initial Review of Petition. The assigned section must review the petition, notice of determination, and any other relevant information. (b) Referral of Petition. The assigned section may refer the petition to the Board section that issued the notice being petitioned for furth…

The UPA shall notify the Regional Water Quality Control Board if the UPA has determined that cleanup or abatement of a release from an aboveground storage tank at a tank facility is required, or additional investigation is necessary to determine if cleanup is required, the UPA sh…

(a) Definitions. For purposes of this regulation, the following definitions shall apply: (1) “Annotations” 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 an…

In the case of an organization doing business through branches or agencies which has in its possession or control any credit or other personal property belonging to a delinquent taxpayer, or which owes any debt to the latter, the notice from the Controller specified in Revenue an…