Laws, Annotations, Rules & Regulations
The Business Taxes Law Guide and Property Taxes Law Guide compile the statutes, regulations, court opinions, and Board decisions that govern the various tax and fee programs the Board administers. The Law Guides also contain annotations applicable to these programs.
Annotations are summaries of the conclusions reached in selected legal opinions issued by the Board’s Legal Department. Annotations do not have the force or effect of law, but they do provide helpful guidance. For each annotation, the Board makes available a version of the legal opinion that has been summarized (known as a "back-up opinion"). Back-up opinions are redacted to omit all confidential taxpayer information contained in the original opinion.
Law Guide Search
Proposed Annotations – Current Legal Digests
Annotated Legal Opinions
Formal & Memorandum Opinions – Board of Equalization
Rules & Regulations
- Status of Board of Equalization's Proposed Rules and Regulations
- Property Tax Rules
- Sales and Use Tax Regulations
- Special Taxes Regulations
- Rules for Tax Appeals
- Title 18 Regulations 7001-7011 Contribution Disclosure
- Title 2 Regulations 18215-18215.1 Defining Contribution
- Suggestions for Regulatory & Other Changes
- Subscribe to Announcement of Proposed Regulatory Change
- Regulation Archive
Section 40 (AB 2323) Summary Decisions
- Franchise and Income Tax Summary Decisions
- Business Taxes Summary Decisions
- Property Tax Summary Decisions