Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules | Sales and Use Tax Regulations | Special Taxes Regulations | Regulations Archive

As of May 18, 2015

The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.

Questions regarding these regulations you may call, fax or e-mail:

Register online to receive announcement of proposed regulatory change.

2014 Rulemaking Calendar

Reg. No. Title Public Hearing Current Status
140.1 Requirements for Managing General Partner of Limited Partnership for Welfare Exemption for Low-Income Housing Properties (Section 100)   01/28/15 – Approved by OAL
308.6 Application for Equalization by Member, Alternate Member, or Hearing Officer 04/28-30/15 05/13/15 – Submitted to Office of Administrative Law for approval
472/902/904 Valuation of Real Property Interests in Timeshare Estates and Timeshare Uses / Unitary Property Value Indicators and Staff Discussions / Unitary and Nonunitary Property Value Determinations and Petitions for Reassessment (Section 100)   03/19/15 – Approved by OAL 
474 Petroleum Refining Properties (Readopt) 12/18/14 12/18/14 – Board Approved Amendment.
1505 Morticians   04/28/15 – Board Approved Publication
1533.2 Diesel Fuel Used in Farming Activities or Food Processing 02/24-26/15 05/06/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/15.
1585 Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices   03/26/15 – Board Denied Petition
1588 Seeds, Plants and Fertilizer 12/18/14 02/09/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 04/01/15.
1591 Medicines and Medical Devices 04/28-30/15 05/13/15 – Submitted to Office of Administrative Law for approval
1598.1 Diesel Fuel Prepayment Exemption 02/24-26/15 05/06/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/15.
1621 Sales to Common Carriers (Section 100)   04/30/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 04/30/15.
1603 (2014) Taxable Sales of Food Products 08/05/14 11/05/14 Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/01/15.
1685.5 Calculation of Estimated Use Tax–Use Tax Table 03/25–26/15 05/13/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/15.
4604/4605 Penalties for Licensed or Unlicensed Wholesalers and Distributors/Penalties for Licensed or Unlicensed Manufacturers and Importers (Section 100)   12/01/14 - Approved by OAL
6001 Conflict of Interest 01/21/15 02/17/15 Approved by FPPC, submitted to OAL on 02/19/15, and approved by OAL and filed with the Secretary of State on 03/04/15 with an effective date of 04/03/15.

* Because of common issues, these regulations will be considered by the Board together in one public meeting.

Link to the "Rulemaking Process".

Property Tax Committee Projects, Other Projects in Process 2013