2012 Regulation Archive

Property Tax Rules | Sales and Use Tax Regulations | Special Taxes Regulations | Status of Proposed Rules and Regulations

The following is the numerical list of all the Board of Equalization's rulemaking actions that became effective during 2012. The list includes the effective date of each rulemaking action and provides links to the relevant rulemaking documents for each item.

If you have questions regarding these rulemaking actions you may call, fax, or e-mail:

If you would like to obtain copies of rulemaking file documents for prior to 2009, you may contact the Disclosure Office at (916) 445-2918.

Repeal, Adoption, and/or Amendment of:

Reg. No.* Title and Description BOE Adoption Date Effective Date
313 321 313, Hearing Procedure, 321, Burden of Proof Areas  The Board adopted amendments to clarify and make both rules consistent with Assembly Bill No. 711 (Stats. 2011, ch. 220), which defined the term "owner-occupied single-family dwelling" for purposes of the rebuttable presumption regarding the burden of proof in hearings on specified property tax applications provided by Revenue and Taxation Code section 167. 08/21/12 11/22/12
1616 Federal Areas  The Board add a new subdivision (d)(4)(G) to Regulation 1616 to prescribe the additional circumstances under which sales of tangible personal property to and the use of tangible personal property by the governments of federally-recognized Indian tribes are exempt from California sales and use tax because the tax is preempted by federal law. 11/15/11 02/10/12
1618 United States Government Supply Contracts The Board adopted amendments clarifying the requirements for making sales for resale to the United States of direct consumable supplies and indirect consumable supplies, including overhead materials, and amendments making the regulation consistent with the 2007 amendments to the Federal Acquisition Regulation (FAR) codified in chapter 1 of title 48 of the Code of Federal Regulations, which provide that, effective June 14, 2007, the word "tools," as used in the definition of "direct consumable supplies," includes "special tooling" that was previously covered by FAR part 52.245–17. 06/26/12 09/06/12
1684 Collection of Use Tax by Retailers  The Board adopted amendments to make the regulation consistent with, further clarify, and implement the amendments made to Revenue and Taxation Code section 6203 by section 3 of Assembly Bill No. (AB) 155 (Stats. 2011, ch. 313), which expanded the definition of “retailer engaged in business in this state” to include “any retailer that has substantial nexus with this state for purposes of the commerce clause of the United States Constitution and any retailer upon whom federal law permits this state to impose a use tax collection duty,” including, but not limited to retailers with commonly controlled group nexus and affiliate nexus.  The effective date of the amendments is August 26, 2012; however, the operative date of the amendments is September 15, 2012. 05/30/12 08/26/12
1685.5 Calculation of Estimated Use Tax – Use Tax Table The Board adopted amendments to clarify the types of consumers that may elect to use the Board's estimated use tax tables, inform consumers about the safe harbor that applies when they report their estimated use tax liabilities in accordance with the Board's tables, and update the way the Board annually calculates consumers' estimated use tax liabilities and the format of the Board's use tax tables. 03/20/12 05/31/12
1807 1828 1807, Petitions for Reallocation of Local Tax, and 1828, Petitions for Distribution or Redistribution of Transactions and Use Tax   The Board adopted amendments that improve Regulation 1807’s process for reviewing jurisdictions’ petitions requesting that the Board investigate suspected misallocations of local tax and improve Regulation 1828’s process for reviewing districts’ petitions requesting that the Board investigate suspected improper distributions or nondistributions of district tax. 12/15/11 03/08/12

Section (Rule) 100 change to Regulations:

Reg. No.* Title and Description BOE Adoption Date Effective Date
263 Roll Corrections  Changes without regulatory effect reformatting subdivision (a) so that it no longer has a subdivision (a)(1); adding “, floating homes subject to taxation pursuant to Revenue and Taxation Code section 229, and manufactured homes subject to taxation under Part 13 (commencing with section 5800) of Division 1 of the Revenue and Taxation Code,” after the word “property” in subdivision (b) and adding a comma after the reference to “section 51” in subdivision (b) to incorporate the amendments made to Revenue and Taxation Code section 4831 by Senate Bill No. 947 (Stats. 2011, ch. 351); and replacing “Section” with “section” in subdivision (g). 05/31/12 07/03/12
1105 1120 1132 1161 1105  Tax-Paid Fuel and Ex-Tax Fuel  Change without regulatory effect replacing the reference to Revenue and Taxation Code section “8106.8” with a reference to Revenue and Taxation Code section “8106” in the reference note to reflect amendments made to the Motor Vehicle Fuel Tax Law by Assembly Bill No. (AB) 3076 (Stats. 2006, ch. 364).  1120  Returned Sales  Changes without regulatory effect replacing the reference to Revenue and Taxation Code section “8106.8” with a reference to Revenue and Taxation Code section “8106” in the reference note to reflect amendments made to the Motor Vehicle Fuel Tax Law by AB 3076 and replacing “Returns” with “Return” in the heading to subdivision (c) to correct a grammatical error.  1132 Shipments out of the State  Change without regulatory effect replacing the reference to Revenue and Taxation Code section “8106.5” with a reference to Revenue and Taxation Code section “8106” in the reference note to reflect amendments made to the Motor Vehicle Fuel Tax Law by AB 3076.   1161 Tax Paid Twice on Motor Vehicle Fuel  Change without regulatory effect replacing the reference to Revenue and Taxation Code section “8106.8” with a reference to Revenue and Taxation Code section “8106” in the reference note to reflect amendments made to the Motor Vehicle Fuel Tax Law by AB 3076. 05/31/12 07/10/12
1205 1212 1271 1205 Feepayer; Rebuttable Presumption Change without regulatory effect replacing "Fee payer" with "Feepayer" in the title of the regulation. 1212 Liability for Fee Change without regulatory effect replacing "fee payer" with "feepayer" in the second sentence of subdivision (d) of the regulation. 1271 Records Change without regulatory effect replacing "fee payer" with "feepayer" in subdivision (a) of the regulation. 05/31/12 07/10/12
1435 1436 1435 Tax Paid Twice on Diesel Fuel  Change without regulatory effect replacing the reference to Revenue and Taxation Code section “60508.4” with a reference to Revenue and Taxation Code section “60508” in the reference note to reflect amendments made to the Diesel Fuel Tax Law by Assembly Bill No. (AB) 1547 (Stats. 2009, ch. 545).  1436  Returned Sales  Change without regulatory effect replacing the reference to Revenue and Taxation Code section “60508.4” with a reference to Revenue and Taxation Code section “60508” in the reference note to reflect amendments made to the Diesel Fuel Tax Law by AB 1547. 05/31/12 07/10/12
1532 Teleproduction or Other Postproduction Service Equipment Changes without regulatory effect amending subdivision (a) and appendices A and B to reflect the decrease in the partial exemption rate effective July 1, 2011, due to the expiration of the one percent sales and use tax imposed by Revenue and Taxation Code sections 6051.7 and 6201.7. 11/15/11 01/09/12
1533.1 Farm Equipment and Machinery  Changes without regulatory effect amending subdivision (a) to reflect the decrease in the partial exemption rate effective July 1, 2011, due to the expiration of the one percent sales and use tax imposed by Revenue and Taxation Code sections 6051.7 and 6201.7. 11/15/11 01/09/12
1534 Timber Harvesting Equipment and Machinery Changes without regulatory effect amending subdivision (a) to reflect the decrease in the partial exemption rate effective July 1, 2011, due to the expiration of the one percent sales and use tax imposed by Revenue and Taxation Code sections 6051.7 and 6201.7. 11/15/11 01/09/12
1535 Racehorse Breeding Stock Changes without regulatory effect amending subdivision (a) to reflect the decrease in the partial exemption rate effective July 1, 2011, due to the expiration of the one percent sales and use tax imposed by Revenue and Taxation Code sections 6051.7 and 6201.7. 11/15/11 01/09/12
3301 Records  Changes without regulatory effect replacing the references to “fee payer” with references to “feepayer” and replacing the reference to “fee payers” with a reference to “feepayers.” 05/31/12 07/03/12

Petitions Denied by the Board:

Reg. No.* Title and Description BOE Denial Date OAL Register Date