California Administrative Code

For purposes of Revenue and Taxation Code section 20509, subdivision (a), the term “substantially equivalent to property taxes” means payments made in lieu of property taxes, as specified in Revenue and Taxation Code section 20509, subdivision (a), must be at least 80 percent of …

If a claimant fails to provide any of the documentation as required by sections 20501 through 20504 with the claim form, the Franchise Tax Board will notify the claimant of the defect and allow the claimant a reasonable opportunity to provide the documentation before the claim is…

(a) All eligibility requirements contained herein shall be applied without regard to the race, creed, color, gender, religion, or national origin of the individual applying for the public benefit related to Homeowners and Renters Property Tax Assistance. (b) Pursuant to Section 4…

An artificial satellite permanently located in outer space does not have a tax situs in this state.

(a) This regulation applies to the fees imposed for the period September 24, 1990 through December 12, 1990. (b) Marine Terminal Operator - For the privilege of operating a marine terminal, an oil spill prevention and administration fee is imposed under article 6, section 8670.40…

“Barrel of crude oil” means 42 United States gallons of crude oil in its unrefined or natural state, including condensate and natural gasoline, at standard conditions of temperature and pressure (60 degrees Fahrenheit and 14.7 pounds per square inch absolute), and excluding such …

A spouse or registered domestic partner claiming relief from liability for the oil spill response, prevention, and administration fees, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in California Code of Regulati…

(a) General. A feepayer shall maintain and make available for examination on request by the board or its authorized representatives, records in the manner set forth at California Code of Regulations, Title 18, Section 4901. (b) Specific Applications. In addition to the record kee…

Every electric utility making sales of electrical energy to consumers in this state shall collect the surcharge from each consumer other than a consumer that is an electric utility or is exempt under Chapter 3 of Part 19 of Division 2 of the Revenue and Taxation Code, at the time…

The surcharge required to be collected by the electric utility, and any amount unreturned to the consumer which is not a surcharge but was collected from the consumer as representing a surcharge, constitute debts owed by the electric utility to this state. Any amounts collected b…

The term “taxpayer” includes persons and banks subject to tax under Chapter 2, Chapter 2.5 or Chapter 3 of the Bank and Corporation Tax Law. “Person” includes any association, corporation, business trust, or organization of any kind. It also includes trustee, trustee in bankruptc…

Note: Authority and reference cited: Section 26422, Revenue and Taxation Code.

(a) The Franchise Tax Board may determine that a corporation is neither “doing business” and subject to the corporation franchise tax under Chapter 2 nor “deriving income from sources within the state” and subject to the corporation income tax under Chapter 3 if the number of the…

The consumption of electrical energy which this state is prohibited from taxing under the Constitution of the United States or under the Constitution of this state is exempt from the surcharge. The surcharge does not apply to the consumption of electrical energy by foreign govern…

The consumption by an electric utility of self-generated electrical energy is not subject to the surcharge. The consumption by an electric utility of purchased electrical energy that is used directly, lost by dissipation, or unaccounted for in accordance with generally accepted a…

(a) “Financial corporation” means a corporation, except as provided in subdivision (b) of California Revenue and Taxation Code section 23183, which predominantly deals in money or moneyed capital in substantial competition with the business of national banks. (b) Definitions. (1)…

(a) In General. Every corporation, domestic or foreign, which is not doing business in this State and not expressly exempt under Article 1 of Chapter 4 or the Constitution of the State of California, but which derives income from sources within this State or from activities carri…

Every corporation, the income of which was included in the measure of tax imposed under Chapter 2, and which becomes subject to the tax imposed by this article, shall, in the income year that the change occurs, remain subject to the tax imposed under Chapter 2. In subsequent year…

(a) Election to Consider as Income. A taxpayer which receives noncash patronage allocations (as defined in paragraph (f)) may elect to include such allocations in gross income for the income year received. If a taxpayer elects to include such noncash patronage allocations in gros…

This chapter applies to the Emergency Telephone Users Surcharge Act (Rev. & Tax. Code, § 41001 et seq.).

(a) In General. Any change in the method of computing the depreciation allowances with respect to a particular account is a change in method of accounting, and such a change will be permitted only with the consent of the Franchise Tax Board, except that certain changes to the str…

(a) In General. (1) Section 24407 provides that a bank or corporation may elect for any income year beginning after December 31, 1960, to treat its organizational expenditures, as defined in Section 24408 and in subsection (b) of this regulation, as deferred expenses. A bank or c…

(a) Each seller required to collect the 911 and 988 surcharges from a prepaid consumer must give a receipt, invoice, or similar document to the prepaid consumer at the time of the retail transaction. Except as provided in subdivision (b), the receipt must separately state the 911…

(a) Allowance of deduction. Revenue and Taxation Code section 24411, allows taxpayers that have elected to compute their income derived from or attributable to sources within California pursuant to Article 1.5 of Chapter 17 of the Corporation Tax Law a deduction with respect to q…

(a) The annual statement authorized under Revenue and Taxation Code section 24465, subdivision (c), shall include the following information: (1) Transferor name, California corporation number (if available) and federal employer identification number (FEIN). (2) Insurer Name, Cali…

(a) Definitions. For purposes of this chapter (Local Charges on Prepaid Mobile Telephony Services Regulations, commencing with Regulation 2460), the following terms shall have the following meanings: (1) “Account” means an account issued and maintained by the Department to unique…

Every distilled spirits manufacturer, manufacturer's agent, brandy manufacturer, and rectifier shall keep and preserve a record of all distilled spirits produced, manufactured, cut, blended, rectified, bottled, packaged, or otherwise acquired in this State. A daily record of such…

Every distilled spirits taxpayer shall keep a record of all distilled spirits sold, and in addition thereto, shall make a daily record in book forms prescribed by the board covering all distilled spirits sold or delivered to other taxpayers in California and all distilled spirits…

(a) Title. Sections 25120 to 25139, inclusive, may be cited as the Uniform Division of Income for Tax Purposes Act. (b) The regulations set forth in Article 2.5 shall apply for income years beginning after December 31, 1972 and ending after the effective date of these regulations…

§ 2519. Distilled Spirits and Wine Sold to Instrumentalities of the Armed Forces. [Repealed] This database is current through 5/1/26 Register 2026, No. 18. Source: https://govt.westlaw.com/calregs/Document/IDDB9C9934C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=doc…

There shall be no unaccounted for losses of beer other than those, if any, permitted under Federal law.

(a) In General. An amount equal to the state alcoholic beverage taxes included in the sales price of beverages to the licensee shall be refunded by the Board if: (1) The beverages are lost, rendered unmarketable, or condemned by a duly authorized official by reason of fire, flood…

All beer consumed on a brewery's premises shall be accounted for. (a) Except as provided in Subdivision (b), tax shall be paid on all beer consumed by brewery employees, visitors and others in a brewery tavern. Beer manufactured by the brewery for consumption in a brewery tavern,…

Samples and donations of alcoholic beverages shall be reported as sales. Each transfer of samples between licensees authorized to possess alcoholic beverages on which the California state alcoholic beverages taxes have not been paid (manufacturers, manufacturers' agents, distille…

(a) Proof of Claim for Exemption for Exports and Sales for Export. The claim for exemption from tax for exports of alcoholic beverages or sales of alcoholic beverages for export shall be allowed only when the alcoholic beverages are actually exported to a point outside this state…

(a) A person shall not perform the duties of an appraiser, as defined in Rule 281, unless the person has been issued a temporary or permanent certificate by the Board, nor shall the person continue to perform such duties for more than a year (excluding any break in service as an …

(a) Definitions. For purposes of this rule: (1) “Assessed value” is defined in subdivision (a) of section 135 of the Revenue and Taxation Code. (2) “Improvements” are defined in rule 122. (3) “Land” is defined in rule 121. (4) A “lease for agricultural purposes” is a lease for th…

In estimating value as defined in section 2, the assessor shall consider one or more of the following, as may be appropriate for the property being appraised: (a) The price or prices at which the property and comparable properties have recently sold (the comparative sales approac…

In fulfillment of its statutory duties and consistent with the Taxpayer Transparency and Fairness Act of 2017 (Stats. 2017, Ch. 16), and Assembly Bill 131 (Stats. 2017, Ch. 252), OTA hereby promulgates this division to provide regulations governing the administrative review proce…

The provisions set forth in this regulation govern the construction of this subchapter. (a) “County” is the county or city and county wherein the property is located that is the subject of the proceedings under this subchapter. (b) “Assessor” is the assessor of the county. (c) “A…

OTA's Rules for Tax Appeals apply to appeals, petitions for rehearing, and related claims for reimbursement, submitted to, or subject to the jurisdiction of, OTA pursuant to: (a) The Administration of Franchise and Income Tax Laws (part 10.2 of division 2 of the Revenue and Taxat…

The regulations contained in division 2.1 of title 18 of the California Code of Regulations are inapplicable to all appeals, petitions for rehearing, and related claims for reimbursement submitted to, or subject to the jurisdiction of, OTA. Instead, OTA's Rules for Tax Appeals su…

(a) Appeal from an action of FTB. In general, OTA has jurisdiction to hear and decide an appeal that has been timely submitted to OTA pursuant to OTA's Rules for Tax Appeals, if any of the following circumstances apply: (1) FTB mails a notice of action on a proposed deficiency as…

OTA's jurisdiction is set forth in statute. Areas where OTA does not have jurisdiction include, but are not limited to, the following: (a) Whether a California statute is invalid or unenforceable under the United States or California Constitutions, unless a federal or California …

(a) General. A taxpayer shall maintain and make available for examination on request by the board or its authorized representatives, records in the manner set forth at California Code of Regulations, Title 18, Section 4901. (b) Specific Applications. In addition to the record kee…

(a) Generally. Every appeal from an action of FTB or CDTFA must be in writing, whether written by hand, typed and submitted electronically, or printed and mailed. An appeal may use ordinary and informal language. The appeal must adhere to the length limitations and other requirem…

(a) Appeals, petitions for rehearing, briefs, and related documents and correspondence should be submitted to OTA electronically on OTA's website at: appeal.ota.ca.gov. Alternative options for submitting documents and correspondence are via mail or fax, as provided below, or in a…

Unless the law provides otherwise, the deadline for filing an appeal or petition for rehearing with OTA is extended, pursuant to Code of Civil Procedure section 1013, as follows: (a) Five days, if the notice or decision being appealed was mailed to an address within California; (…

(a) Generally. A perfected appeal is an appeal that contains substantially all the information required by regulation 30201, and in which OTA can identify the appeal and the contact information for the party or the party's representative along with the signature of each appellant…

OTA will provide written notification to the parties if an appeal is postponed or deferred.