California Administrative Code

Hearings on applications shall proceed as follows: (a) The chair or the clerk shall announce the number of the application and the name of the applicant. The chair shall then determine if the applicant or the applicant's agent is present. If neither is present, the chair shall as…

Section 13123 of the State Health and Safety Code provides that “The State Fire Marshal shall remove from his approved list the name of any flame-retardant chemicals, flame-retardant fabric or material or any flame-retardant application concern where he finds after a hearing that…

(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) General. Notwithstanding any other provision in this chapter, the provisions of this regulation are applicable to a petition for recovery of seized cigarette or tobacco products. (b) Petition. A person may seek recovery of cigarettes or tobacco products seized pursuant to the…

Class I magazines shall be required where the quantity of explosives stored is more than 100 pounds or in excess of 5,000 detonators. Class II magazines may be used where the quantity of explosives stored is 100 pounds or less, except that the “Chief” having jurisdiction may auth…

After receipt of a petition for redetermination, the assigned section will promptly mail the taxpayer a letter acknowledging receipt of the petition for redetermination and containing the contact information for the applicable staff within the assigned section.

Every electric utility registered with the Board shall annually file a report with the Board in such form as the Board may prescribe setting forth its estimate of the kilowatt-hours it will sell and use to which the surcharge will apply during the period September 1 through Augus…

(a) Distilled Spirits. Every distilled spirits taxpayer shall furnish to the board a statement of the gallonage of finished packaged distilled spirits on hand at the end of each month, or other reporting period authorized by the board. This statement shall be made on the Distille…

A petition for redetermination of the Covered Electronic Waste Recycling Fee will be acknowledged. However, no determination will be made as to whether an item is or is not a covered electronic device. A petition for redetermination based upon such grounds will be forwarded to th…

In the absence of regulations of the Franchise Tax Board and unless otherwise specifically provided, in cases where the Personal Income Tax Law or the Corporation Tax Law conform to the Internal Revenue Code, regulations under the Internal Revenue Code shall, insofar as possible,…

(a) A petition for redetermination of a jeopardy determination may raise any objections the taxpayer has to the notice of jeopardy determination, including objections to the appropriateness of issuing the notice of jeopardy determination. (b) The administrative review of a petiti…

(a) A request for relief of an unpaid amount may be filed in the manner provided in regulation 35015 for the filing of a petition for redetermination concerning the same tax law at issue in the request for relief. (b) A request for relief of a previously paid amount may be filed …

(a) The Board shall issue a permanent certificate to any person employed 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 who, within one year of employment, attains a passing grad…

(a) In General. Tax applies to the gross receipts from retail sales (i.e., sales to consumers) by manufacturers, producers, processors, and fabricators of tangible personal property the sale of which is not otherwise exempted. The measure of the tax is the gross receipts of, or s…

(a) The corporate powers, rights and privileges of an exempt domestic corporation may be suspended and the exercise of corporate powers, rights and privileges of a foreign exempt corporation in this state may be forfeited if the organization fails to-- (1) File an annual return (…

(a) General. Any responsible person who willfully fails to pay or to cause to be paid, under circumstances set forth below, any cannabis excise tax due from a corporation, partnership, limited partnership, limited liability partnership, or limited liability company pursuant to Re…

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…

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.

If an individual who has purchased an annuity contract from a life insurance or other authorized company, by the terms of which the company is to pay him periodically a sum of money for the balance of his life, makes a gratuitous and irrevocable assignment of the contract, the va…

Any person having been notified, as consignee, of a shipment of explosives being in the hands of any carrier, within any city, city and county, county, fire protection district, or the state, shall remove the said explosives within 48-hours (Sundays and holidays excluded), after …

A “change in ownership” in real property occurs when there is a transfer of a present interest in the property, including the transfer of the right to beneficial use thereof, the value of which is substantially equal to the value of the fee interest. Every transfer of property qu…

The storage of plosophoric compounds in commercial warehouses shall not exceed 50,000 lbs. of materials classified as an oxidizing agent. The storage of all hazardous substances shall comply with the nationally recognized standards as published by the National Fire Protection Ass…

(a) Definitions. (1) “Technology transfer agreement” means an agreement evidenced by a writing (e.g., invoice, purchase order, contract, etc.) that assigns or licenses a copyright interest in tangible personal property for the purpose of reproducing and selling other property sub…

(a) Definitions. (1) “Applicable Tax Laws” means any of the following: (A) Aircraft Jet Fuel Tax, Revenue and Taxation Code sections 7385-7398 and 7486-8406; (B) Alcoholic Beverage Tax, Revenue and Taxation Code sections 32001-32557; (C) Childhood Lead Poisoning Prevention Fee, H…

For purposes of this article the following definitions shall apply: (a) “Gross receipts” means and includes all gross receipts reported on the taxpayer's federal income tax return, and all gross receipts reportable for federal income tax purposes. (b) “Small Case Program” means t…

(a) Real Property. Real property in this State belonging to a resident donor is subject to the Gift Tax Law. Real property outside the State belonging to a resident donor is not subject to the law. (b) Tangible Personal Property. Tangible personal property in this State belonging…

(a) Informal discovery. Except as otherwise provided by law, the provisions of OTA's Rules for Tax Appeals govern the right to and method of discovery as to any proceeding governed by OTA's Rules for Tax Appeals. OTA expects that parties appearing before OTA will cooperatively en…

(a) Survey Cycle. For each calendar year from 2016 through 2025, the Board shall select counties at random from among all except the 10 largest counties and cities and counties for surveys of assessment procedures or representative samples of assessments in accordance with the pr…

(a) Definitions. (1) “Mobile Transportation Equipment”. The term “mobile transportation equipment” includes only equipment for use in transporting persons or property for substantial distances, such as railroad cars and locomotives, buses, trucks (except “one-way rental trucks”),…

(a) If a petition for redetermination, claim for refund, or request for innocent spouse or other equitable relief is referred to the Appeals Attorney for an appeals conference, Board Staff will contact the petitioner, claimant, or person requesting relief (1) To verify and update…

(a) Generally. The parties to an appeal must adhere to the briefing schedules and other requirements set forth in this chapter. OTA will inform the parties of applicable deadlines, extensions, and other requirements by written notification, and will ensure that all parties receiv…

Persons who are not engaged in business in this state may apply for a distributor's license. Holders of such licenses are required to file a certified monthly report or return with the Board on Board of Equalization Form BOE-501-CTS entitled “Cigarette and Tobacco Products Tax Re…

Appraisal reports prepared for the acquisition of any land or interest therein by or with funding from an “acquisition agency” as defined in Public Resources Code Section 5096.501(a) must conform to the following minimum standards in order to be considered for Appraisal Review by…

(a) Definitions. The following definitions shall apply to Chapters 7 of OTA's Rules for Tax Appeals. (1) Filing Party. A filing party is a party who files a timely petition for rehearing. There may be more than one filing party. (2) Non-filing Party. A non-filing party is a party…

(a) Dismissal. The Chief of Board Proceedings will dismiss an appeal under any of the following circumstances: (1) The taxpayer or the taxpayer's authorized representative submits a written, signed request for dismissal; (2) The Department submits a written concession of the enti…

An appellant who wishes to have an oral hearing must provide OTA with a signed and completed response to the notice of oral hearing no later than 15 days from the date the notice of oral hearing was mailed. Each appellant or its authorized representative must respond to the notic…

Registered Instructors shall not delete any material from an accredited or approved curriculum, as referenced in the course plans, unless approved in writing by the Chief of State Fire Training per Section 1980.06. (a) This section shall not prohibit registered instructors from a…

(a) Appealing spouse's reply brief. The appealing spouse's reply brief, if submitted, may only address points of disagreement with the Agency's opening brief and the non-appealing spouse's opening brief. The appealing spouse may submit a reply brief not later than 30 days from th…

Gifts to the United States include gifts to any department, board, commission, or other agency of the United States. Note: Reference: Section 15441, Revenue and Taxation Code.