1       BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                         450 N STREET

            3                    SACRAMENTO, CALIFORNIA

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            7                     REPORTER'S TRANSCRIPT

            8                         JULY 26, 2011

            9   

           10                       ITEM J RULEMAKING

           11                           ITEM 1  

           12        REGULATION 1533.2, DIESEL FUEL USED IN FARMING

           13                 ACTIVITIES OF FOOD PROCESSING

           14                        REGULATION 1598

           15               MOTOR VEHICLE AND AIRCRAFT FUELS

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           17                           ---o0o---

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           24                     Reported by:  Juli Price Jackson 

           25                                   No. CSR 5214

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            1                         P R E S E N T

            2   

            3   For the Board                       Jerome E. Horton
                of Equalization:                    Chairman
            4   
                                                    
            5                                       Michelle Steel
                                                    Vice-Chairwoman
            6        
                
            7                                       Betty T. Yee 
                                                    Member
            8   
                                                    
            9                                       George Runner
                                                    Member
           10   
                                                    
           11                                       Marcy Jo Mandel
                                                    Appearing for John 
           12                                       Chiang, State     
                                                    Controller (per   
           13                                       Government Code   
                                                    Section 7.9)
           14   
                                                    
           15                                       Diane G. Olson
                                                    Chief, Board  
           16                                       Proceedings Division
                
           17                                       
                
           18                                       Bradley Heller
                                                    Legal Department
           19   

           20                           ---oOo---

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            1                                   450 N STREET

            2                                   SACRAMENTO, CALIFORNIA 

            3                                   JULY 26, 2011

            4                           ---oOo---

            5            MR. HORTON:  Miss Olson?

            6            MS. OLSON:  Our next item is J1, Regulation 

            7   1533.2, diesel fuel used in farming activities of food 

            8   processing and Regulation 1598, motor vehicle and 

            9   aircraft fuels

           10            MR. HORTON:  Okay, Mr. Heller, you're up to 

           11   bat.

           12            MR. HELLER:  Good afternoon again,      

           13   Chairman Horton, Members of the Board.  

           14            I'm Bradley Heller on behalf of the Board's 

           15   Legal Department and I'm here to request that the Board 

           16   vote to adopt amendments to Sales and Use Tax 

           17   Regulations 1533.2, diesel fuel used in farming 

           18   activities of food processing and 1598, motor vehicle 

           19   and aircraft fuels. 

           20            The text of the proposed amendments was 

           21   authorized for publication during the March Business 

           22   Taxes Committee meeting and includes the changes the 

           23   Board authorized during the May public hearing.  

           24            The proposed amendments make both regulations 

           25   consistent with the provisions of the fuel tax swap, as 

           26   reenacted by Assembly Bill 105 on March 24th, 2011.

           27            MR. HORTON:  Thank you very much.

           28            Discussion, Members?




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            1            Is there a motion?

            2            MS. STEEL:  So moved.

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

            4   Ms. Yee.  

            5            Objection?  

            6            Hearing none, such will be the order.  

            7                           ---o0o---

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            1            .  

            2                    REPORTER'S CERTIFICATE

            3   

            4   State of California    )

            5                          )  ss

            6   County of Sacramento   )

            7   

            8            I, JULI PRICE JACKSON, Hearing Reporter for the 

            9   California State Board of Equalization certify that on 

           10   JULY 26, 2011 I recorded verbatim, in shorthand, to the 

           11   best of my ability, the proceedings in the 

           12   above-entitled hearing; that I transcribed the shorthand 

           13   writing into typewriting; and that the preceding pages 1 

           14   through 4 constitute a complete and accurate 

           15   transcription of the shorthand writing.

           16   

           17   Dated:  AUGUST 10, 2011

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           20                          ____________________________

           21                          JULI PRICE JACKSON

           22                          Hearing Reporter

           23                             

           24                             

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