.  

                

                

                    BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

                                 450 N Street, Room 121

                                 Sacramento, California

                

                

                

                                  REPORTER'S TRANSCRIPT

                                      MAY 25, 2011 

                

                

                

                

                                         ITEM F2

                                    PUBLIC HEARINGS 

                 PROPOSED AMENDMENTS TO REGULATION 1533.2, DIESEL FUEL 

                   USED IN FARMING ACTIVITIES OF FOOD PROCESSING; AND 

                   REGULATION 1598, MOTOR VEHICLE AND AIRCRAFT FUELS  

                

                

                

                                  Reported by:  Beverly D. Toms

                                               No. CSR 1662

                

                

                




                                                                      1




                                                                       


            1   

            2                         P R E S E N T

            3   

            4   For the Board              Jerome E. Horton 
                of Equalization:           Chairman
            5   
                                           Michelle Steel              
            6                              Vice-Chairwoman
                
            7                              Betty T. Yee
                                           Member
            8   
                                           George Runner 
            9                              Member
                
           10                              Marcy Jo Mandel 
                                           Appearing for John Chiang  
           11                               State Controller          
                                            (per Government Code  
           12                               Section 7.9) 
                
           13                              Diane Olson, Chief  
                                           Board Proceedings Division 
           14   
                Board of Equalization 
           15   Staff:                     Bradley Heller
                                           Legal Department
           16   

           17                           --oOo---

           18   

           19   

           20   

           21                 

           22   

           23   

           24   

           25   

           26   

           27   

           28   




                                                                      2




                                                                       


            1                              Sacramento, California

            2                              May 25, 2011 

            3                           ---oOO---

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

            5   Amendments to Regulation 1533.2, Diesel Fuel used in 

            6   Farming Activities of Food Processing; and Regulations 

            7   1598, Motor Vehicle and Aircraft Fuels.  

            8            MR. HORTON:  Members, Mr. Heller is here to 

            9   make a presentation on this matter.  

           10            Mr. Heller, at your convenience, please, 

           11   commence with your presentation.  

           12            MR. HELLER:  Good morning, Chairman Horton and 

           13   Members of the Board.  As you said, I'm Bradley Heller 

           14   from the Board's Legal Department.  And I'm here to 

           15   request the Board's authorization to make changes to the 

           16   text of the proposed amendments to Sales and Use Tax 

           17   Regulation 1533.2, diesel fuel used in farming 

           18   activities or food processing; and Regulation 1598, 

           19   motor vehicle and aircraft fuels.  

           20            The changes make the proposed amendments to 

           21   both regulations consistent with the provisions of 

           22   Assembly Bill 105, which recently reenacted the fuel tax 

           23   law pursuant to the provisions of Proposition 26 with 

           24   minor changes to the rate of the additional Sales and 

           25   Use Tax on diesel fuel.  

           26            The changes also make the proposed amendments 

           27   to Regulation 1598 consistent with changes to the rate 

           28   of the diesel fuel Excise Tax made by Assembly Bill 105.  




                                                                      3




                                                                       


            1   And the changes also make minor non-substantial, solely 

            2   grammatical and sufficiently related changes to the 

            3   proposed text of Regulation 1598, as well.  

            4            If the Board authorizes the changes then staff 

            5   will make the text of the proposed amendments with the 

            6   changes clearly indicated available to the public for an 

            7   additional 15-day comment period and then bring the -- 

            8   bring the changed proposed amendments to the Board for 

            9   adoption at the July meeting.  

           10            MR. HORTON:  Thank you very much, Mr. Heller.   

           11   Members, is there a motion?  

           12            MS. STEEL:  So moved.  

           13            MR. HORTON:  Moved by Ms. Steel, second by Ms. 

           14   Yee.  

           15            MS. YEE:  Uh-huh.

           16            MR. HORTON:  Without objection, such will be 

           17   the order.  

           18                           ---oOo---

           19   

           20   

           21   

           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   May 25, 2011 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:  June 7, 2011.  

           17   

           18   

           19                          ____________________________

           20                          BEVERLY D. TOMS

           21                          Hearing Reporter

           22                             

           23                             

           24                               

           25            

           26   

           27                             

           28   




                                                                      5