Status of Board of Equalization's Proposed Rules & Regulations

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As of May 18, 2017

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:

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2017 Rulemaking Calendar

Reg. No. Title Public Hearing Current Status
263 Roll Corrections (Section 100)   05/15/17 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 05/15/17.
462.040 Change in Ownership—Joint Tenancies 07/14/16 10/26/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/01/17
1051 Extension of Time for Acts Required by Regulation (Section 100)   05/15/17 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 05/15/17.
1524 Manufacturers of Personal Property   10/25/16 – Board Approves Publication
1532/1533.1/1533.2/1534/1535/1598 Teleproduction or Other Postproduction Service Equipment / Farm Equipment and Machinery / Diesel Fuel Used in Farming Activities or Food Processing / Timber Harvesting Equipment and Machinery / Racehorse Breeding Stock / Motor Vehicle and Aircraft Fuels (Section 100)   03/09/17 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 03/09/17.
1569 Consignees and Lienors of Tangible Personal Property for Sale (Taxpayer's Petition)   01/26/16 – Board Referred to Legislative Committee
1585 Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices   03/26/15 – Board Denied Petition
1591 Medicines and Medical Devices 05/25/17 03/24/17 – Interested Parties Notice Published
1597 Property Transferred or Sold by Certain Nonprofit Organizations (Section 100)   12/08/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/08/16
1702.5 Responsible Person Liability 08/30/16 12/22/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 04/01/17
1703 Interest and Penalties 10/25/16 03/17/17 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/17
1703 Interest and Penalties (Section 100)   05/25/16 – Chief Counsel Matters
2460/2461/2462 Administration / Exemptions, Deductions, Credits, and Specific Applications of Tax / Refunds of Excess Charges Collected 01/26/16 01/11/17 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/11/17
4001 Retail Stock 02/22/17 05/03/17 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/17
5332 Time of Filing of Application (Section 100)   05/04/17 – Submitted to Office of Administrative Law for approval

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

Link to the "Rulemaking Process".

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