California Administrative Code

(a) ARB will issue an ARB offset credit for GHG reductions and removal enhancements achieved in a Reporting Period for an offset project that meets the requirements of sections 95981(a) and (b) to the ARB Issuance Account, no later than 15 calendar days after ARB makes a determin…

(a) Biomass-derived fuel procured under contracts for biogas and biomethane must meet one of the following criteria. Only the portion of the fuel that meets one of these criteria will be considered a biomass-derived fuel. Emissions from combustion of this fuel will not be subject…

When more than one transfer has been made after July 27, 1917 (the effective date of the Inheritance Tax Act of 1917), by a transferor to the same person, the latter is deemed to have received by a single transfer the entire property involved and is entitled to but one specific e…

(a) The Offset Project Registry shall use Compliance Offset Protocols approved pursuant to section 95971 to determine whether an offset project may be listed with the Offset Project Registry for issuance of registry offset credits. The Offset Project Registry may list projects un…

(a) Acknowledgment of appeal. When OTA receives a timely appeal, OTA will send an acknowledgment of receipt of the appeal to each party to the appeal in a timely manner. (b) Acknowledgment of petition for redistribution. When the timely appeal specified in subdivision (a) involve…

The requirements specified in this Control Measure shall cease to apply if the United States adopts and enforces requirements that will achieve emissions reductions within the Regulated California Waters equivalent to those achieved by this Control Measure. Equivalent requirement…

Sector-based offset credits approved by ARB for compliance pursuant to section 95821(d) are subject to the quantitative usage limit specified in section 95854.

(a) No person shall discharge or cause the discharge from any ocean-going vessel at berth and at anchor, into the atmosphere, any visible emissions of any air pollutant, for a period of periods aggregating three minutes in any one hour from any operation on the vessel that is: (1…

The following nine designated areas contain timber having similar growing, harvesting and marketing conditions and shall be used as timber value areas in the preparation and application of immediate harvest values: Area 1 Del Norte County Humboldt County Area 2 Marin County Mendo…

A highway includes a way or place, of whatever nature, within the exterior boundaries of the State including a way or place within a federal area, publicly maintained an open to the use of the public for purposes of vehicular travel, notwithstanding private participation in the m…

The Board may approve a linkage with an external GHG ETS after complying with relevant provisions of the Administrative Procedure Act (Government Code sections 11340 et seq.) and after the Governor of California has made the findings required by Government Code section 12894(f). …

An inter vivos transfer conforming to Revenue and Taxation Code Section 13641, whether in trust or otherwise, subject to a power reserved in the transferor to revoke, terminate, alter, amend, revise, or change the interest of the beneficiary, constitutes a transfer intended to ta…

Every distributor engaged in the sale of cigarettes shall keep daily records of the number of tax stamps and meter units used in the distributor's affixing operations and shall record daily the meter register readings of the meters employed. The distributor shall take physical in…

(a) Repainting and Refinishing for Consumers. Tax does not apply to single or lump-sum charges for repainting or refinishing used articles. Tax applies in such case to the sale to the refinisher of the paint and other materials used in the process, as he is regarded as the consum…

The test method for determining the hydrogen sulfide content in petroleum refinery fuel gas streams is set forth in the Air Resources Board's Method 11, Determination of Hydrogen Sulfide Content of Fuel Gas Streams in Petroleum Refineries, adopted June 29, 1983, as last amended J…

(a) The applicant and/or the assessor shall be allowed one postponement as a matter of right, the request for which must be made not later than 21 days before the hearing is scheduled to commence. If the applicant requests a postponement as a matter of right within 120 days of th…

(a) Additional Tax Imposed. In a case where a decedent leaves property having a situs in this State, and leaves other property having a situs in another state, or other states, and no normal inheritance tax is imposed by this State, an additional tax will be imposed in the amount…

(a) Source Test documentation. (1) Notification of Source Test. (A) The Owner or Operator of a Facility shall notify the District of his or her intention to conduct a Source Test at least 60 calendar days before the Source Test is scheduled. (2) Reports of Source Test results. Th…

(a) Purchased by Decedent. If any person with his own funds purchases an annuity payable to himself and any other person for their joint lives and then to the survivor for his or her life, and the purchaser dies first, the right of the surviving annuitant to the balance of the an…

The test method for determining chlorine in unheated air is set forth in the Air Resources Board's Method 434, Determination of Chlorine in Unheated Air, adopted September 12, 1990, which is incorporated herein by reference.

The basis for an allowance of contribution to a joint tenancy by a surviving joint tenant is the claim therefor by the survivor in completing the inquiry on form IT-22, Inheritance Tax Declaration. Contribution claims are required to be traced back to their remote origin to prove…

Generally, a married woman has the same residence as her husband, even though she is separated from him. The residence of a minor, ordinarily, is that of the father, or of the mother if the father is deceased. Accordingly, if a man has his residence in California, his wife and mi…

A highway includes a way or place, of whatever nature, within the exterior boundaries of the state including a way or place within a federal area, publicly maintained and open to the use of the public for purposes of vehicular travel, notwithstanding private participation in the …

(a) Where a person files a claim for refund of sales or use tax, including State-administered local sales, transactions, and use taxes, as a representative of a class of claimants, the representative must establish: (1) It is more beneficial to the class and to the State to proce…

(a) Each licensee or applicant shall permit any duly authorized employee of the department to enter his establishment at any reasonable hour, and shall permit said representative of the department to inspect without previous notification the entire premises of such establishment,…

These regulations implement the program mandated by Health and Safety Code section 41514.9 for certification of electrical generation technologies. After January 1, 2003, it will be unlawful to either: (a) manufacture any DG Unit for sale, lease, use, or operation in the State of…

(a) Claim Form. The claim must be filed with the Chief of Board Proceedings on the Taxpayers' Bill of Rights Reimbursement Claim form ( 2/16 ), which is hereby incorporated by reference. (b) One Year Filing Deadline; Complete Claim Form. The completed claim form must be filed wit…

(a) Scope of Exemption. (1) “Business inventories” that are eligible for exemption from taxation under Section 129 of the Revenue and Taxation Code include all tangible personal property, whether raw materials, work in process or finished goods, which will become a part of or are…

If a joint tenancy between husband and wife is created on or after September 11, 1957 and before January 1, 1981, either by one spouse alone or by both spouses, and, pursuant to Revenue and Taxation Code Section 15104.5, then in effect, the donor does not elect to have the creati…

The purpose of this airborne toxic control measure (ATCM) is to reduce diesel particulate matter (PM) and criteria pollutant emissions from stationary diesel-fueled compression ignition (CI) engines.

Where the assigned section believes additional documentary evidence is needed for it to be able to verify and approve a claim, it will contact the claimant and request such information. The failure to provide such information upon request may result in the assigned section's conc…

Except as provided in section 94503, this article shall apply to any person who sells, supplies, offers for sale, or manufactures antiperspirants or deodorants for use in the state of California.

(a) If the Executive Officer determines that: (1) the Enforceable Sales for an ACP product are no longer at least 75.0% of the Gross California Sales for that product, or (2) the information submitted pursuant to the approval process set forth in section 94543 is no longer valid,…

(a) Tax applies to the sale of tangible personal property to persons who purchase it for the purpose of use in manufacturing, producing or processing tangible personal property and not for the purpose of physically incorporating it into the manufactured article to be sold. Exampl…

Any supplier of carbon dioxide who is required to report under section 95101 of this article must comply with Subpart PP of 40 CFR Part 98 (§§ 98.420 to 98.428) in reporting to ARB, except as otherwise provided in this section. (a) When reporting imported and exported quantities …

(a) Access to public records maintained by the Department is governed by the California Public Records Act (Government Code section 6250 et seq.). For purposes of this chapter, the term “public records” is defined in Government Code section 6252, subdivision (e), and the term “De…

Transfers to public corporations include transfers to any county, city and county, city, or district of this State; to any housing authority created pursuant to the “Housing Authorities Law” of California; to the University of the State of California; and to the State Bar of Cali…

In determining the value of any business or interest therein, a fair appraisal as of the date of the transferor's death should be made of all assets of the business, both tangible and intangible, including goodwill, and the business or interest therein should be given a net value…

The test method for determining particulate matter emissions using an in-stack filtration method is set forth in the Air Resources Board's Method 17, Determination of Particulate Matter Emissions from Stationary Sources (In-Stack Filtration Method), adopted June 29, 1983, as last…

If income or an estate is transferred to one person for his use or enjoyment during his life and upon death of that life tenant to another person for the latter's use or enjoyment for life, and upon death of the latter life tenant the remainder is transferred to a third person, t…

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…

Public retirement system pensions, retirement allowances, optional benefits and other rights and the right of any person, whether the decedent or not, are exempt from the tax imposed by the Inheritance Tax Law. “Public retirement system” includes United States federal and other s…

(a) In General. A credit for any gift tax paid under the California Gift Tax Law on a gift is allowed against and in reduction of the amount of any inheritance tax imposed by the Inheritance Tax Law on the same transfer at the death of the donor. This credit is known as the gift …

Upon a showing that any tax imposed by the Inheritance Tax Law was not paid prior to the delinquent date solely because of the failure of a public official to perform his or her duties in a timely manner, the interest accrued during the period commencing with the delinquency date…

For the purpose of the Gift Tax Law the term “joint tenancy” includes any ownership of property by two or more persons, the respective interests of whom are equal, both as to title and possession, and were acquired at the same time and by the same title. The distinguishing incide…

(a) In General. Tax applies to the sale or use of tangible personal property upon federal areas to the same extent that it applies with respect to sale or use elsewhere within this state. (b) Alcoholic Beverages. Manufacturers, wholesalers and rectifiers who deliver or cause to b…