1      BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                        450 N STREET

            3                   SACRAMENTO, CALIFORNIA

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            8                    REPORTER'S TRANSCRIPT

            9                        MAY 23, 2017

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           15                    CHIEF COUNSEL MATTERS

           16                        J RULEMAKING

           17           J1 SALES AND USE TAX REGULATION 1703, 

           18                   INTEREST AND PENALTIES

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           26                      

           27                      REPORTED BY:  Kathleen Skidgel 

           28                                     CSR NO. 9039




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            1                        P R E S E N T

            2             

            3    For the Board               
                 of Equalization:           Diane L. Harkey
            4                               Chairwoman
                 
            5                               Sen. George Runner (Ret.)
                                            Vice Chair
            6    
                                            Fiona Ma, CPA
            7                               Member   
                                            
            8                               Jerome E. Horton
                                            Member
            9    
                                            Yvette Stowers 
           10                               Appearing for Betty T. 
                                            Yee, State Controller 
           11                               (per Government Code 
                                            Section 7.9)
           12    
                                            Joann Richmond 
           13                               Chief 
                                            Board Proceedings      
           14                               Division
                 
           15    For Board of
                 Equalization Staff:        Bradley Heller
           16                               Tax Counsel IV
                                            Legal Department
           17    
                 
           18                          ---oOo---

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            1                           450 N STREET

            2                           SACRAMENTO, CALIFORNIA

            3                           MAY 23, 2017

            4                          ---oOo--- 

            5             MS. RICHMOND:  Item J1, Sales and Use Tax 

            6    Regulation 1703, interest and penalties.  

            7             MR. HORTON:  Move adoption of staff 

            8    recommendation.  

            9             MR. RUNNER:  Second.  

           10             MS. HARKEY:  You don't want to hear?  

           11             MS. STOWERS:  I would kind of like to hear 

           12    the presentation, please.  

           13             MR. HORTON:  After the presentation.  

           14             MS. HARKEY:  Okay.  We've got a motion and 

           15    a second.  

           16             So now your presentation, Mr. Heller.  

           17             MR. HELLER:  Thank you, Chairwoman Harkey.  

           18             I'm Bradley Heller from the Board's Legal 

           19    Department.  And I'm here to request that the Board 

           20    vote to authorize staff to complete Rule 100 changes 

           21    to Regulation 1703, Interest and Penalties.  

           22             The changes make the regulation consistent 

           23    with the repeal and reenactment of Revenue and 

           24    Taxation Code Section 6591.6 regarding the 

           25    calculation of interest on electric -- excuse me, 

           26    electronic payments made one day late.  

           27             Thank you.  

           28             MS. HARKEY:  Thank you.  




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            1             So we have a motion by Member Horton, 

            2    second by Member -- Vice Chair Runner.  

            3             Any objection?  No?  

            4             Such will be the order.  Thank you for your 

            5    presentation.  

            6                          ---oOo---

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            1                   REPORTER'S CERTIFICATE

            2    

            3    State of California    )

            4                           )  ss

            5    County of Sacramento   )

            6    

            7             I, Kathleen Skidgel, Hearing Reporter for 

            8    the California State Board of Equalization certify 

            9    that on May 23, 2017 I recorded verbatim, in 

           10    shorthand, to the best of my ability, the 

           11    proceedings in the above-entitled hearing; that I 

           12    transcribed the shorthand writing into typewriting; 

           13    and that the preceding pages 1 through 4 constitute 

           14    a complete and accurate transcription of the 

           15    shorthand writing.

           16    

           17    Dated:  June 1, 2017 

           18    

           19                           ____________________________

           20                           KATHLEEN SKIDGEL, CSR #9039

           21                           Hearing Reporter

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