California Administrative Code

Rocket launchers shall have a length sufficient to insure stabilization to any rocket fired from them and shall be constructed of appropriate material such as metal or rigid flame-resistant plastic and designed for the specific intended purpose and use. Special protection shall b…

If a donor or donee dies before he pays the gift tax, his estate shall pay the tax. Note: Reference: Section 15901, Revenue and Taxation Code.

The surcharge does not apply to the consumption of electrical energy by the following persons: (1) The United States, its unincorporated agencies and instrumentalities; (2) Any incorporated agency or instrumentality of the United States wholly owned by either the United States, o…

(a) Possession of flamethrowing devices which have been rendered inoperative secured, as defined in Section 1055, shall not require a permit pursuant to these regulations. (b) Persons who only use a flamethrowing device in the course of a theatrical or motion picture/television p…

(a) Purchasers and lessees of tangible personal property, the storage, use, or other consumption of which is subject to the use tax, must pay the tax: (1) To the person from whom such property is purchased or leased, if such person holds a seller's permit or a Certificate of Regi…

The licensed pyrotechnic operator in charge of the launch site or test sites shall supervise the arming of every experimental high power rocket motor, the launching of all motors, and the disposal of all unwanted or defective motors. The licensed pyrotechnic operator shall also b…

(a) Right of Entry. For the purpose of inspecting airport shuttle fleet subject to this subarticle and their records to determine compliance with these regulations, an agent or employee of CARB, upon presentation of proper credentials, has the right to enter any facility (with ne…

Bitters, Chinese liquors, and other products which bear the federal closure or other device as provided in Title 27 Code of Federal Regulation, Part 19 shall, for tax purposes, be deemed to be distilled spirits.

If any provision of these rules and regulations, or the application thereof to any person or circumstance, is held invalid, the remainder of the rules and regulations or the application of such provision to other persons or circumstances, shall not be affected thereby.

(a) Definitions. (1) “Aircraft.” As used herein, the term “aircraft” means any contrivance designed for powered navigation in the air except a rocket or missile. (2) “Common Carrier.” As used herein, the term “common carrier” means any person who engages in the business of transp…

An entity that has emissions from combustion of biomass-derived fuels is required to report and verify its emissions pursuant to MRR and has a compliance obligation for every metric ton of CO2e emissions: (a) From combustion of fuel types that are not listed under section 95852.2…

(a) Permit holder/licensee shall maintain records of inventory, acquisitions, dispositions and/or manufacture of flamethrowing devices. (b) Permit holders/licensees who sell, donate or otherwise relinquish possession of a flamethrowing device within California shall only do so to…

(a) In General. A domestic corporation, including a tax-exempt domestic corporation, must obtain a tax clearance certificate from the Franchise Tax Board before it can dissolve. A domestic corporation, including a tax exempt domestic corporation, that is the disappearing corporat…

Transactions (sales) and use taxes imposed by certain special taxing districts are administered by the State Board of Equalization. These taxes incorporate most of the provisions of the state Sales and Use Tax Law and generally have the same tax base as the Bradley-Burns uniform …

(a) Applications for Flamethrowing Devices Permit or renewal shall be submitted to the State Fire Marshal on the “Application for Flamethrowing Device Permit” form (See Section 1067) provided by the State Fire Marshal and shall be accompanied by: (1) A check or money order for th…

(a) An applicable individual is an exempt individual for a month the last day of which is included in a short coverage gap. (b) If the applicable individual does not have minimum essential coverage for a continuous period of more than three months, none of the months included in …

(a) Who must give notice -- (1) Exemption for bankruptcy cases. (A) A bankruptcy trustee, debtor in possession, or other like fiduciary in a bankruptcy case is not required by this section to give notice of appointment, qualification or authorization to act to the Franchise Tax B…

(a) Appeal from an action of FTB. An appeal is timely if it is mailed to or received by OTA within the applicable time period specified in the Revenue and Taxation Code. The Revenue and Taxation Code requires that any appeal must be submitted: (1) Notice of action (proposed asses…

(a) Banks. (1) Sales by Banks. Sales tax applies to the sale by banks, other than federally-chartered banks exempt from direct state taxation under federal law such as federal reserve banks and federal home loan banks, of tangible personal property sold at retail in this state. […

(a) In General. All of the property transferred to the spouse of a decedent who died on or after January 1, 1981 is excluded from the inheritance tax, except where the spouse receives a limited power of appointment over any portion or all of the decedent's property. The spouse of…

A Panel will decide the appeal by issuing an Opinion, and that Opinion becomes final 30 days from the date the Panel issues its Opinion, unless within that 30-day period, a party to the appeal files a petition for rehearing. A petition for rehearing may be submitted to seek recon…

(a) “Motor vehicle fuel” includes aviation gasoline, gasohol, finished gasoline, gasoline, gasoline blendstocks, and blended motor vehicle fuel. “Motor vehicle fuel” does not include diesel fuel, jet fuel, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, …

The following definitions apply to this division: (a) “Administrative record” means all documents and evidence concerning an appeal that were submitted to OTA by a party to the appeal, including any item contained in the oral hearing record or written record, withdrawn filings, a…

“Flame-Retardant Chemical, Exterior” as used herein means those flame-retardant chemicals which are intended to retain their flame-retardant properties when used on fabrics or materials which are exposed to weather conditions without means of protection from the elements.

(a) Generally. Either OTA or a party to an appeal may request the submission of additional briefing or evidence. Unless otherwise directed, additional briefing is subject to the same format and length limitations as briefing filed pursuant to the regular briefing schedule set for…

The Registration Renewal Period and the Registration Fee set forth in Health and Safety Code Sections 13127(c)(1) through 13128 are provided below. 13127. (c)(1) The annual registration fee renewal period for chemical manufacturing concerns, concerns marketing a flame-retardant f…

(a) Publication of Opinions. OTA shall publish an Opinion for each appeal decided by a Panel. The Panel that decides an appeal will issue an Opinion explaining its reasons for granting or denying the appeal, in whole or in part. (b) Contents of Opinions. The Opinion may include f…

(a) As of January 1, 2018, OTA has jurisdiction over any appeal which was heard by, or filed with, the State Board of Equalization for which the State Board of Equalization either failed to issue a decision before January 1, 2018, or issued a decision that was not final before Ja…

(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…

(a) In General. Except as otherwise indicated in this regulation, funeral and last illness expenses of a decedent are allowable as deductions from the market value of property transferred by the decedent, if: (1) The expenses were obligations of the decedent or his estate; and (2…

(a) In General. Section 17267.2 of the Revenue and Taxation Code allows a taxpayer to elect to expense a portion of the cost of Section 17267.2 property (as defined in Section 17267.2(d)(1)) for the taxable year in which the property is placed in service. If an item of the taxpay…

§ 30825. Application of Ethics Codes. [Repealed] This database is current through 5/1/26 Register 2026, No. 18. Source: https://govt.westlaw.com/calregs/Document/I079FCCF34C8411EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&con…

No person or concern shall continue use of this Seal in any manner or for any purpose after receipt of a notice in writing from the State Fire Marshal of California to discontinue such use, or after receipt of notice in writing of the removal of its name or the name of its produc…

(a) General. There is exempt from timber yield tax timber whose immediate harvest value is so low that, if not exempt, the tax on the timber would amount to less than the cost of administering and collecting the tax. (b) Exempt Harvest. Timber, removed from a timber harvest opera…

(a) Effective Date. For the purposes of Article 8 a corporation, other than a credit union, is deemed dissolved or withdrawn when either a copy of the court decree of dissolution, certificate of dissolution under Section 1905 of the Corporations Code, or a certificate of surrende…

The specimens for making fire resistance tests may be taken by the inspection authority from any part of the fabric or material and in whatever size and number he deems necessary, and the management shall permit the State Fire Marshal or his duly authorized representative to take…

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…

Any taxpayer who engages in any illegal activities as defined in Chapters 9, 10 and 10.5 of Title IX of Part 1 of the Penal Code shall be denied all deductions from gross income attributable to such activities. Illegal activities include, but are not limited to the following: (a)…

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…

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…