BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

                                 450 N Street, Room 121

                                 Sacramento, California

                

                

                

                                  REPORTER'S TRANSCRIPT

                                     MARCH 23, 2010 

                

                

                

                

                                         ITEM F2

                                    PUBLIC HEARINGS 

                

                

                

                

                

                                  Reported by:  Beverly D. Toms

                                               No. CSR 1662

                

                

                




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            2                         P R E S E N T

            3   

            4   For the Board              Betty Yee 
                of Equalization:           Chair
            5   
                                           Jerome E. Horton 
            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
                Staff:                     Carolee Johnstone
           16                              Tax Counsel III
                
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           18                           ---oOo---

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            1                                   Sacramento, California

            2                                   March 23, 2010 

            3                           ---oOO---

            4            MS. OLSON:  Our next item is F2, Regulation 

            5   4903, Innocent Spouse and Registered Domestic Partner 

            6   relief from liabilities and related cross-referencing 

            7   regulations.  

            8            MS. YEE:  Thank you. 

            9            MS. JOHNSTONE:  Good Afternoon -- 

           10            MS. YEE:  Good afternoon. 

           11            MS. JOHNSTONE:  -- Madam Chair and Members of 

           12   the Board.  I'm Carolee Johnstone, Tax Counsel III with 

           13   the Board's Legal Department.  I'm here today to request 

           14   that the Board vote to adopt the text of the proposed 

           15   Regulation 4903 and the related cross-referencing 

           16   regulations that implement, interpret and make specific 

           17   the innocent spouse and domestic partner relief statutes 

           18   enacted in 2007 and effective January 1, 2008 under 

           19   various Special Tax and Fee programs administered by the 

           20   Board. 

           21            Regulation 4903 is virtually the same as 

           22   Regulation 1705.1 that was adopted by the Board in 1997 

           23   and that implements, interprets and makes specific the 

           24   Sales and Use Tax innocent spouse relief statute Section 

           25   6456. 

           26            I'm happy to answer any questions you may have.  

           27   And thank you. 

           28            MS. YEE:  Thank you very much, Ms. Johnstone.  




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            1   Any questions, Members?  

            2            MS. STEEL:  Okay, so moved.  

            3            MS. YEE:  Okay, hearing none, we have a motion 

            4   by Ms. Steel, second by Ms. Alby.  

            5            Without objection, that motion carries.  

            6            MS. JOHNSTONE:  Thank you.  

            7            MS. YEE:  Thank you. 

            8                           ---oOo---

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            1                    REPORTER'S CERTIFICATE. 

            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   March 23, 2010 I recorded verbatim, in shorthand, to the 

           10   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:  April 1, 2010.  

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           19                          ____________________________

           20                          BEVERLY D. TOMS

           21                          Hearing Reporter

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