California Administrative Code

(a) Criteria for Determining Corporate Associations. (1) A corporate association exists when one entity has an ownership interest in or control over a second entity. The following indicia of control determine ownership or control: (A) Percent of ownership of any class of listed s…

(a) Assignment of Facilities to Entity Accounts. (1) Subdivision of MRR Facilities with Distinct ARB IDs Currently Registered in the Tracking System. The following provisions apply to facilities that are currently registered in the tracking system and wish to change their entity …

Duration of Compliance Periods is as follows: (a) The first compliance period starts on January 1, 2013, and ends on December 31, 2014. (b) The second compliance period starts on January 1, 2015, and ends on December 31, 2017. (c) The third compliance period starts on January 1, …

(a) Allowance Price Containment Reserve. The Executive Officer shall transfer the number of California GHG allowances from budget years 2021 to 2031 to the Allowance Price Containment Reserve as specified in Table 8-2. (b) Advance Auction. The Executive Officer shall transfer 10 …

Emissions from the following source categories and from the combustion of the following fuel types count toward applicable reporting thresholds, as applicable in MRR, but do not count toward a covered entity's compliance obligation set forth in this article unless those emissions…

(a) A covered entity that exceeds the threshold in section 95812 in any of the four data years preceding the start of a compliance period is a covered entity for the entire compliance period. The covered entity's full compliance period compliance obligation in this situation is c…

(a) The Executive Officer shall determine the amount of allowances directly allocated to each eligible covered entity or opt-in covered entity using the product output-based allocation calculation methodology specified in section 95891(b) if the entity conducts an activity listed…

(a) An entity has an annual compliance obligation for any year when the entity is a covered entity except for the condition specified in section 95853(d); and (b) The annual compliance obligation for a covered entity equals 30 percent of emissions with a compliance obligation rep…

If, after an entity has surrendered its compliance instruments to fulfill a compliance obligation pursuant to sections 95856 or 95857, the Executive Officer determines, through an audit or other information, that the entity under-reported its emissions under MRR for any emissions…

(a) The federal Clean Power Plan (CPP) means Subpart UUUU of 40 CFR Part 60 (40 CFR §§ 60.5700 to 60.5880) published in the Federal Register on October 23, 2015. The provisions of this section apply only if U.S. EPA has approved each provision as part of California's plan for com…

(a) Allowance Price Containment Reserve. Upon creation of the Allowance Price Containment Reserve Account, the Executive Officer shall transfer allowances to the Allowance Price Containment Reserve, as follows: (1) One percent of the allowances from budget years 2013-2014; (2) Fo…

(a) The Executive Officer may cancel or restrict a previously approved auction participation application or reject a new application if the Executive Officer determines that an entity has: (1) Provided false or misleading facts; (2) Withheld material information from its applicat…

(a) Transfers of Compliance Instruments Between Accounts. (1) Except when a transfer is undertaken by the Executive Officer, the accounts administrator will not register a transfer of compliance instruments between accounts into the tracking system until the administrator receive…

(a) Allowances Issued for a Current or Previous Compliance Period. A CA GHG allowance or an allowance issued by an approved GHG ETS pursuant to subarticle 12 may be held (“banked”) by an entity registered pursuant to section 95830. (b) Allowances Issued for a Future Compliance Pe…

(a) General Requirements for Offset Projects. To qualify under the provisions set forth in this article, an Offset Project Operator or Authorized Project Designee must ensure that an offset project: (1) Meets all of the requirements in a Compliance Offset Protocol approved by the…

A compliance instrument issued by an external greenhouse gas emissions trading system (GHG ETS) may be used to meet the requirements of this Article if the external GHG ETS and the compliance instrument have been approved pursuant to this section and section 95941.

(a) Pursuant to section 95941, covered or opt-in covered entities may use compliance instruments issued by the following programs to meet their compliance obligation under this article: (1) Government of Quebec (effective January 1, 2014). (2) Government of Ontario (effective Jan…

(a) The Board may approve a Retirement-Only Limited Linkage with an external GHG ETS pursuant to the procedure in section 95941. (1) A Retirement-Only Limited Linkage allows California covered or opt-in covered entities to arrange for the retirement of compliance instruments in t…

(a) General Requirements for Designation of Authorized Project Designee. An Offset Project Operator may designate an entity as an Authorized Project Designee at the time of offset project listing or any time after offset project listing as long as it meets the requirements of sec…

(a) General Requirements for Monitoring Equipment for Offset Projects. The Offset Project Operator or Authorized Project Designee must employ the procedures in the Compliance Offset Protocol for monitoring measurements and project performance for offset projects. All required mon…

In addition to meeting the offset verification requirements in sections 95977 and 95977.1, Offset Project Operators or Authorized Project Designees must ensure the GHG emission reductions and GHG removal enhancements resulting from an offset project meet any additional verificati…

(a) For forest sequestration projects, a portion of ARB offset credits issued to the forest offset project will be placed by ARB into the Forest Buffer Account. (1) The amount of ARB offset credits that must be placed in the Forest Buffer Account shall be determined as set forth …

(a) An ARB offset credit issued under this article will remain valid unless invalidated pursuant to this section. (b) Timeframe for Invalidation. ARB may invalidate an ARB offset credit pursuant to this section within the following timeframe if a determination is made pursuant to…

(a) The approval requirements specified in this subarticle apply to all Offset Project Registries that will operate to provide registry services under this article. (b) The Executive Officer may approve Offset Project Registries that meet and maintain the requirements specified i…

(a) General Requirements for Sector-Based Crediting Programs. The Board may consider for approval a sector-based crediting program which may include the following sectoral requirements: (1) Sector Plan. The host jurisdiction has established a plan for reducing emissions from the …

Any of the following actions shall conclusively establish a person's consent to be subject to the jurisdiction of the State of California, including the administrative authority of ARB and the jurisdiction of the Superior Courts of the State of California: (a) Registration with A…

(a) The Executive Officer may suspend, revoke, or place restrictions on the Holding Account of a voluntarily associated entity determined to be in violation of any provision of this article. (b) The Executive Officer may place restrictions on a Holding Account of a covered entity…

The licensee shall keep records of the source of the preparation, of tests for purity and potency, and of the methods of preparation of each batch of biologics as defined in Section 1601, Health and Safety Code, and the sale, shipment or other disposition of the same. The license…

(a) “Office” refers to the Office of Environmental Health Hazard Assessment within the California Environmental Protection Agency. (b) “Registration form” refers to the Medical Supervisor Registration Form published by the office on October 30, 2017. The office shall make the for…

(a) No biological product either for human or animal use shall be distributed except in the original final container bearing the original label of the manufacturer; provided, however, that a licensed laboratory may purchase products from other producers likewise licensed by the S…

(a) No statements regarding preventive or therapeutic value shall be made either on labels or circulars or in any form of advertising that are not in accord with the opinion held by the recognized authorities of the medical profession and no descriptive matter or discussion of mo…

Health and Safety Code 105206(f) allows the office to establish reasonable requirements for the performance of medical supervisors.

No culture shall be used in the preparation of live culture vaccine unless it is nonvirulent or has sufficiently low virulence as not to be reasonably likely to produce the disease in the inoculated person, or be dangerous from the standpoint of contagion. Such cultures must be t…

As used in this article: (a) Blood Bank is a medical facility designed, equipped, and staffed to procure, to process, to store, or to distribute human whole blood or blood derivatives for transfusion purposes. (b) For implementation of these regulations, a blood bank depository a…

The rules in this subchapter govern assessors when assessing, county boards of equalization and assessment appeals boards when equalizing, and the State Board of Equalization, including all divisions of the property tax department.

(a) General. Beginning with the 1977-78 fiscal year, privately owned land and land acquired for state forest purposes which is primarily devoted to and used for growing and harvesting timber and is zoned for a minimum 10-year period as timberland production zone (TPZ) will be val…

(a) General. In determining quantities of timber for purposes of the timber yield tax the Scribner Decimal C Log Rule based on a maximum scaling length of 20 (Scribner Decimal C (short log) Scale) feet shall be used as the standard board foot log rule for timber that is measurabl…

Exempt person or agency. The timber yield tax is imposed not only on every timber owner who harvests his or her timber or causes it to be harvested but also on every timber owner of felled or downed timber who acquires title to such felled or downed timber in the state from a per…

(a) General. U. S. Forest Service timber sale contract holders shall report timber volumes harvested as hereinafter provided. (b) Scaled Volume Billings. The Timber Sale Statement of Account (TSSA) is the basis for most U. S. Forest Service billing statements. Timber volumes shal…

(a) General. Every timber owner, timberland owner, timber operator, and person harvesting timber for forest products purposes, shall keep adequate and complete records showing: (1) Contractual or financial agreements relative to the ownership and harvest of timber for forest prod…

A spouse or registered domestic partner claiming relief from liability for the timber yield tax, 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 35055 are met.

(a) When motor vehicle fuel included in a supplier's taxable removals, entries or sales is returned to the supplier by the customer to whom it was sold and is delivered into a refinery or an approved terminal's storage tank, the supplier may either file a claim for refund with th…

(a) Returns. All suppliers must prepare and file returns with the Board to report tax on motor vehicle fuel. Returns are due at the end of the month following the calendar month in which the motor vehicle fuel was removed, entered, or sold, unless the Board requires that a return…

(a) General. In a typical two-party exchange, two suppliers who own motor vehicle fuel in terminals, i.e., who are position holders (pursuant to Section 7332 of the Revenue and Taxation Code), agree to give each other access to the motor vehicle fuel each owns. Both suppliers hav…

Note: Reference cited: Section 7701, Revenue and Taxation Code.

(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 keep…

(a) “Gallon” means the United States gallon of 231 cubic inches, without adjustment of the volumetric gallonage for temperature correction of the petroleum delivered into the underground storage tank, except that temperature corrected gallonage to 60 degrees Fahrenheit will be ac…

(a) Definition. (1) A fixture is an item of tangible property, the nature of which was originally personalty, but which is classified as realty for property tax purposes because it is physically or constructively annexed to realty with the intent that it remain annexed indefinite…

(a) The listing that follows is illustrative of the application of the foregoing rules to various items of property and is not intended to be inclusive of all items of property required to be classified. For the specific items listed, the classification shown will be followed unl…

A spouse or registered domestic partner claiming relief from liability for the underground storage tank maintenance 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, …