California Administrative Code

(a) The Board will refund the tax paid on diesel fuel which is lost in the course of handling, transportation or storage provided that: (1) The tax-paid diesel fuel was lost under circumstances beyond the claimant's control such as fire, flood, accidental spillage or leakage, or …

(a) Unless it first secures the written consent of the State Controller, or of a person authorized in writing by the State Controller to issue the consent, no California corporation or foreign corporation whose principal place of business is in California can transfer on its book…

In those cases where, under Revenue and Taxation Code Section 14560, the Controller may issue a tax determination in absence of a court proceeding, the matter may be referred to an inheritance tax referee to ascertain and submit a report on: (a) The clear market value of the prop…

Upon determining the inheritance tax due on any transfer, the Controller will notify the person filing form IT-22 or the persons liable for the tax. The notice will be by mail to the address stated in the form IT-22 or by personal service. The Controller may also send copies of t…

The Controller's determination of tax becomes final 60 days after the date on which notice thereof is mailed as specified in Section 14562 and Revenue and Taxation Code Section 14562 unless within such time a proceeding in which the tax may be fixed by court order is instituted. …

The conduct and professional activities of Inheritance Tax Referees should reflect credit to the profession and adhere to the common rules of integrity applying to all officers of the Court. Their official activities must be conducted in such an impartial manner that all persons …

Unless otherwise indicated it is assumed in this regulation that the transfers were not made for an adequate and full consideration in money or money's worth. (a) Joint Bank Account. If A with his own separate funds creates a joint bank or similar account for himself and B, there…

It is assumed in this regulation that the transfers were not made for an adequate and full consideration in money or money's worth. (a) Joint Bank Account. A transfer of a joint bank or similar account by the joint tenants to a third person constitutes a gift from each tenant to …

If A owes B a sum of money, and B without an adequate and full consideration in money or money's worth releases A from the obligation to repay it, the release constitutes a gift to A. Note: Reference: Section 15104, Revenue and Taxation Code.

If A lends money to B, and then with donative intent permits the statute of limitations to run against his right to recover in an action at law upon the obligation, a gift to B occurs when the statute of limitations has run. Note: Reference: Section 15104, Revenue and Taxation Co…

It is assumed in this regulation that the transfers were not made for an adequate and full consideration in money or money's worth. (a) An irrevocable transfer of property from A to B in trust for the beneficial use of C will ordinarily constitute a gift from A to C. Subsequent t…

Where a donor makes gifts of property to each of several persons as part of one transaction under which each donee is to transfer the property received by him to an ultimate donee, the Controller may elect to disregard the severalty of the gifts and compute the tax payable on the…

Tax applies to the sale of manufacturing aids such as dies, patterns, jigs and tooling used in the manufacturing process notwithstanding the fact that the property used in manufacturing may subsequently be delivered to or held as property of the person to whom the manufactured pr…

(a) In general. Manufacturers and refiners are consumers of tangible personal property purchased for the purpose of use and consumed in the manufacturing or refining process, including that portion of purchased raw materials that comprise by-products that are produced and consume…

Tax applies to 55 percent of the receipts from the sale of coke to foundries for use in the manufacture of castings by the cupola process, which percentage represents that portion of the coke that is consumed in the process. Tax does not apply to the remaining 45 per cent, which …

If community property is transferred by gift to a person other than one of the spouses, the whole of such property is subject to the Gift Tax Law, each spouse being considered a donor of one-half. Note: Reference: Section 15302, Revenue and Taxation Code.

If quasi-community property is transferred to a third person, all of the property is subject to the Gift Tax Law and the spouse who owned the property is the donor, except that at the election of both spouses, each shall be the donor as to one-half. Note: Reference: Section 15302…

If quasi-community property of either spouse is transferred into ownership of both spouses as community property, joint tenancy or equal interests as tenants in common such a transfer is not subject to the Gift Tax Law. If such transfer is made by the wife on or after September 1…

The usual presumption that property acquired by a husband or wife after marriage is community property does not apply as against any claim by the State for the gift tax. The burden of proving any property to be community property is on the person who claims that it has such statu…

(a) Definitions. (1) Advertising. Advertising is commercial communication utilizing one or more forms of communication (such as television, print, billboards, or the Internet) from or on behalf of an identified person to an intended target audience. (2) Advertising Agencies. Adve…

In general, a charitable gift includes any gift for the benefit of an indefinite number of unnamed persons and designed to do any of the following: (a) Bring them under the influence of religion or education. (b) Relieve them from disease or suffering. (c) Assist them to establis…

A gift to an individual in trust for use in caring for the donor's burial plot is not a charitable gift. On the other hand, a gift or contribution to a private cemetery organization in California for deposit in the latter's perpetual or special care fund, and for use in caring fo…

(a) Bookbinders. Bookbinders are consumers, rather than retailers, of the materials, such as cloth, leather, cardboard, glue, and thread, used in rebinding used books for a single or lump-sum charge, and tax applies to the sale of such materials to the bookbinder. If, however, th…

The value of any property for the purpose of taxation under the Gift Tax Law is ordinarily the market value of the property at the date of the gift. “Market value,” as a general rule, is the price that a willing buyer would pay to a willing seller of property, neither being under…

(a) Selling Prices. In the case of a gift of stocks or bonds which have a market, on a stock exchange, in an over-the-counter market, or otherwise, the mean between the highest and lowest quoted selling prices on the date of the gift will be deemed the market value per share or b…

Tables A(1) and A(2) showing the present value of an annuity, a life estate and a remainder of $1 per year during the life of a person of a specified age, based on United States Life Tables: 1959-1961, published by the United States Department of Health, Education and Welfare, Pu…

The tables set forth in this regulation are used to determine the value of a future, contingent or limited estate, income or interest in property in the case of a gift made on or after November 10, 1969 and before January 1, 1975. The value of a future, contingent or limited esta…

(a) Sales Ordered by State Courts. Tax applies to the sale of tangible personal property by an officer of the court such as a sheriff, commissioner, assignee for the benefit of creditors, executor or administrator (including a bank), or other officer appointed by a court to make …

In returning a gift to a spouse effected by the transfer or conversion of his or her spouse's separate property into their community, the total market value of the separate property at the date of the gift should be stated. (See also Section 15551.6). Note: Reference: Section 156…

Every donor should keep such books and records as may be necessary to establish the total amount of his gifts and other information required to be shown in his gift tax return. (See also Section 15656). Note: Reference: Section 15656, Revenue and Taxation Code.

(a) Inactive Stock. In the case of a gift of listed inactive stock, of unlisted stock not actively traded in, or of stock of a close corporation, balance sheets of the issuing corporation as of a date as near to the date of the gift as is practicable, and detailed profit and loss…

(a) Dealer Aid to Sales Representatives. An automobile dealer, pursuant to section 6015, is regarded as the retailer of tangible personal property sold by the dealer's sales representatives in their own behalf if the dealer aids the sales representatives in making such sales in e…

(a) Definitions. (1) Wireless Telecommunication Device. A portable communication device such as a wireless telephone or pager requiring activation by a wireless telecommunications service provider or seller of utility services in order to send, receive, or send and receive transm…

(a) Definitions. The term “containers” as used herein means the articles in or on which tangible personal property is placed for shipment and delivery such as wrapping materials, bags, cans, twines, gummed tapes, barrels, boxes, bottles, drums, carboys, cartons, sacks, pallets an…

(a) Definitions. (1) “Digital-Only Subscription.” A “digital-only subscription” means a subscription to access digital content from a newspaper publisher, without any print edition delivery. (2) “Digital-Only Subscription Rate.” “Digital-only subscription rate” means the average …

(a) Definitions. (1) Physician. “Physicians” are persons authorized by a currently valid and unrevoked license to practice their respective professions in this state. “Physician” means and includes any person holding a valid and unrevoked physician's and surgeon's certificate or …

(a) Physicians and Surgeons and Optometrists. (1) In General. A physician and surgeon or optometrist is the consumer of ophthalmic materials including eyeglasses, frames, and lenses used or furnished in the performance of his/her professional services in the diagnosis, treatment …

(a) Activities Requiring Seller's Permit. (1) General. Tax applies to all retail sales of tangible personal property including capital assets whether sold in one transaction or in a series of sales, held or used by the seller in the course of an activity or activities for which a…

(a) Buildings and Minerals. The transfer of buildings or minerals or the like affixed to land is taxable as a sale of personal property if, pursuant to the contract or agreement of sale, the buildings or minerals or the like are to be severed by the seller thereof. If, pursuant t…

(a) In General. Sections 6018.9, 6018.10, 6359.3, 6360, 6361, 6361.1 and 6370 of the Revenue and Taxation Code provide that certain organizations are consumers and not retailers of specified kinds of tangible personal property under certain conditions. The subsections which follo…

An application for a refund or refund credit must set forth in detail and under oath each ground upon which the refund or credit is claimed, together with facts sufficient to apprise the Controller of the exact basis thereof. Note: Reference: Section 16224, Revenue and Taxation C…

(a) Sales Tax. If damage to goods in transit to the consumer occurs after the “sale” as defined in section 6006 of the Revenue and Taxation Code is made, sales tax applies to the sale. If the damage occurs prior thereto, sales tax applies as follows: (1) If the goods are destroye…

On and after July 1, 1970, tax applies to any C.O.D. fee paid by the retailer's customer on taxable C.O.D. sales except where the C.O.D. fee is not included in the invoice and the carrier collects it from the retailer's customer and retains it.

Generally, tax does not apply to automated teller machine (A.T.M.) charges when an access device (commonly known as a debit card or credit card) is issued to make a cash withdrawal from, or to engage in any other transaction that is not subject to tax at, an A.T.M. The transactio…

(a) Returned Merchandise. (1) In General. Except as provided in paragraph (2) of this subdivision, the amount upon which tax is computed does not include the amount charged for merchandise returned by customers if, (1) the full sale price, including that portion designated as “sa…

(a) When Duty to Withhold Purchase Price Arises. The requirement that a successor or purchaser of a business or stock of goods withhold sufficient of the purchase price to cover the tax liability of the seller, arises only in the case of the purchase and sale of a business or sto…

(a) Statutory Provisions. Interest and penalties are prescribed in various sections of the Sales and Use Tax Law as follows: Subject Sections Interest Penalties Failure to pay tax within required time (except determinations) 6480.4, 6591 6476, 6477, 6478, 6479.3, 6480.4, 6591, 70…

§ 17211. Basis for Depreciation. [Repealed] This database is current through 5/1/26 Register 2026, No. 18. Source: https://govt.westlaw.com/calregs/Document/IEF9C56F34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextD…