BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 450 N Street, Room 121 Sacramento, California REPORTER'S TRANSCRIPT DECEMBER 16, 2009 ITEM J2 CHIEF COUNSEL MATTERS RULEMAKING Reported by: Beverly D. Toms No. CSR 1662 1 1 2 P R E S E N T 3 4 For the Board Betty Yee of Equalization: Chair 5 Judy Chu 6 Vice-Chair 7 Bill Leonard Member 8 Michelle Steel 9 Member 10 Marcy Jo Mandel Appearing for John 11 Chiang, State Controller (per Government Code 12 Section 7.9) 13 Diane Olson Chief, Board 14 Proceedings Division 15 Board of Equalization 16 Staff: Bradley Heller Legal Department, Tax and Fee 17 Programs Division 18 Carolee Johnstone Legal Department, Tax and Fee 19 Programs Division 20 ---oOo--- 21 22 23 24 25 26 27 28 2 1 Sacramento, California 2 December 16, 2009 3 ---oOO--- 4 MS. OLSON: Our next matter is J2, Regulation 5 4903, Innocent Spouse or Registered Domestic Partner 6 Relief from Liability. 7 MS. YEE: Okay. Great. Thank you. 8 Good morning, Mr. Heller. 9 MR. HELLER: Good morning, Madam Chair, Members 10 of the Board. I'm Bradley Heller. I'm here with 11 Carolee Johnstone. We're both with the Tax and Fee 12 Programs Division of the Legal Department. 13 And we're requesting the Board's authorization 14 to begin the rulemaking process to adopt Regulation 4903 15 and related cross-referencing regulations. 16 And based on the earlier discussion I just 17 wanted to point out we haven't had an interested parties 18 process prior to this request, but it basically mirrors 19 our current Regulation 1705.1 which applies to Sales 20 and Use Tax and just extends those provisions to the 21 specified additional tax and fee programs for which the 22 Board obtained additional statutory authority in 2008. 23 So essentially it just fills a regulatory gap. 24 And if we were to get authorization today we would issue 25 a Notice of Rulemaking and an Initial Statement of 26 Reasons and we would hold a public hearing. I think it 27 would be scheduled in March. 28 MS. YEE: Okay. 3 1 MS. MANDEL: So it's about as close to Section 2 100 changes as you can get -- 3 MS. YEE: As you can get, right. 4 MS. MANDEL: -- with -- 5 MR. HELLER: Without -- 6 MS. MANDEL: -- new legislative authority in 7 other program areas exact -- to do the exact same thing. 8 MR. HELLER: Absolutely 9 MS. YEE: Okay. Any questions or concerns, 10 Members? 11 Okay. Hearing none, is there a motion? 12 MR. HORTON: So moved. 13 MS. YEE: Okay. Motion by Mr. Horton. 14 MR. LEONARD: Second. 15 MS. STEEL: Second. 16 MS. YEE: Second by Mr. Leonard. 17 Without objection, that motion carries to 18 approve the staff's request for authorization to 19 publish. 20 Thank you. 21 ---oOO--- 22 23 24 25 26 27 28 4 1 REPORTER'SCERTIFICATE 2 3 State of California ) 4 ) ss 5 County of Sacramento ) 6 7 I, BEVERLY D. TOMS, Hearing Reporter for the 8 California State Board of Equalization certify that on 9 December 16, 2009 I recorded verbatim, in shorthand, to 10 the best of my ability, the proceedings in the 11 above-entitled hearing; that I transcribed the shorthand 12 writing into typewriting; and that the preceding 4 pages 13 constitute a complete and accurate transcription of the 14 shorthand writing. 15 16 Dated: December 28, 2009. 17 18 19 ____________________________ 20 BEVERLY D. TOMS 21 Hearing Reporter 22 23 24 25 26 27 28 5