2013 Regulation Archive
Property Tax Rules | Sales and Use Tax Regulations | Special Taxes Regulations | Status of Proposed Rules and RegulationsThe following is the numerical list of all the Board of Equalization's rulemaking actions that became effective during 2013. 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:
- Main Contact: Joann Richmond, Chief, Board Proceedings Division, at 916-322-1931, e-mail Joann.Richmond@boe.ca.gov or Submit Your Comments on Draft Regulations Here
- Designated Backup: Rick Bennion, Regulations Coordinator, at 916-445-2130, e-mail Richard.Bennion@boe.ca.gov or Submit Your Comments on Draft Regulations Here
- Fax: 916-324-3984
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 |
|---|---|---|---|
| 101 171 1045 |
101, Board-Prescribed Exemption Forms, 171, Board-Prescribed Report Forms and Property Statements, and 1045, Administration of the Annual Racehorse Tax. The Board adopted amendments that revised the title of Property Tax Rule 171 to better reflect its content, and revised the text of Property Tax Rule 171 to reflect amendments made to Revenue and Taxation Code section 441.5, which permit county assessors to accept property statement information provided by alternative means. The Board also adopted amendments to clarify the existing provisions in Property Tax Rules 101, 171, and 1045 that require county assessors to use Board-prescribed property forms and prescribe the procedures county assessors are required to follow to ensure that their forms meet the applicable rule's requirements; change the due dates for form checklists specified in Property Tax Rules 101, 171, and 1045; and add provisions to Rules 101, 171, and 1045 that explain when current law permits county assessors to develop and use their own forms, and encourage county assessors to develop uniform forms for use throughout the state, request that the Board revise its forms or create new forms when needed, and make their current property tax forms available on their websites. | 11/14/12 | 04/01/13 |
| 252 | Content of Assessment Roll The Board adopted amendments to reflect the repeal of Revenue and Taxation Code section 75.30, which required county assessors to place a "notice of a pending supplemental billing" on the assessment roll, clarify the notation used to denote escape assessments on the assessment roll, clarify the rule's cross reference to Property Tax Rule 261, and clarify the rule's provisions regarding the entry of the assessed value of exempt property on the assessment roll. The amendments also provide county assessors with notice of Government Code section 6254.21's prohibitions against posting the home addresses and telephone numbers of appointed or elected officials and their residing spouses and children on the Internet. | 11/14/12 | 04/01/13 |
Section (Rule) 100 change to Regulations:
| Reg. No.* | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 1620 | Interstate and Foreign Commerce Changes without regulatory effect to subdivision (b)(5)(A)1 of the regulation to incorporate amendments made to Revenue and Taxation Code (RTC) section 6248, subdivision (a)(1)'s definition of resident by Assembly Bill No. (AB) 1547 (Stats. 2009, ch. 545) and Senate Bill No. (SB) 1330 (Stats. 2010, ch. 328). Changes without regulatory effect to subdivision (b)(5)(A)4 of the regulation to incorporate amendments made to the rebuttable presumption regarding vehicles, vessels, and aircraft in RTC section 6248, subdivision (a)(4), by AB 1547. And, changes without regulatory effect to subdivision (b)(5)(D) of the regulation to incorporate amendments made to RTC section 6248, subdivision (e)'s exception for repair, retrofit, and modification made by AB 1547 and AB 242 (Stats. 2011, ch. 727). | 12/19/12 | 03/11/13 |
| 2558 2558.1 2559 2559.1 2559.3 2559.5 |
2558, Distilled Spirits; 2558.1, Wine,; 2559, Presumption - Distilled Spirits,; 2559.1, Rebuttable Presumption – Distilled Spirits,; 2559.3, Internet List,; and 2559.5, Correct Classification. Changes without regulatory effect repealing the regulations, which were held to be invalid in Diageo-Guinness USA, Inc. v. Board of Equalization (2012) 205 Cal.App.4th 907. | 11/15/12 | 01/08/13 |
Petitions Denied by the Board:
| Reg. No.* | Title and Description | BOE Denial Date | OAL Register Date |
|---|