Welcome to the State Board of Equalization

Status of Board of Equalization's Proposed Rules & Regulations

As of February 2, 2010

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.

2010 Rulemaking Calendar

Reg. No. Title Public Hearing Current Status
192
193
371
Mandatory Audits
Scope of Audit
Significant Assessment Problems
01/26/10 01/26/10 – Board Approved the Amendments
312 Hearings Record   02/01/10 – Submitted to Office of Administrative Law for approval
1597 Property Transferred or Sold by Certain Nonprofit Organizations   02/01/10 – Submitted to Office of Administrative Law for approval
1698.5 Audit Procedures 03/23/10 01/15/10 – Interested Parties Notice Published
1699 Permits   02/02/10 – Submitted to Office of Administrative Law for approval
2504 et seq. Alcoholic Beverage Tax Regulation   01/25/10 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/25/10
4076 Wholesale Cost of Tobacco Products   01/15/10 – Interested parties meeting scheduled on January 20, 2010, has been postponed until further notice.
4903 Innocent Spouse or Registered Domestic Partner Relief from Liability 03/23/10 01/22/10 – Interested Parties Notice Published
5237* Board Approval Required for Refunds Over $50,000 8/31/09 01/20/10 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 02/19/10
5266* Appeals Staff Recommendations; Requests for Reconsideration; Requests for Oral Hearings 8/31/09 01/20/10 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 02/19/10
  Specified Special Tax and Fee Regulations   01/27/10 – Board Approved the Section 100 Change.

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

Link to the "Rulemaking Process".