Operations Memos

An Operations Memorandum is a source of information and an advisory resource used by Taxes and Fees Program management to communicate new or modified policies and procedures to be followed by staff. Operations Memorandums may provide detailed technical guidance and instructions on the effective interpretation, implementation and administration of taxes and fee programs administered by the BOE. Operations Memorandums generally become obsolete after their provisions are incorporated into the appropriate manuals, publications, or when the purpose of their release has been satisfied.

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Number Title
948 Uniform Working Titles for the Sales and Use Tax Department
1041 Release Of Sales And Use Tax Information To The Public
1096 Cross Referencing Taxpayer Registration in Board of Equalization (BOE) Programs
1101 Bad Debts Incurred by Lenders on Purchased Accounts
1104 Use Tax Application for Vehicles and Aircraft Qualifying for a Partial Exemption Under Regulation 1533.1 Farm Equipment and Machinery
1105 Identity Theft Program (IDT)
1107 Relief of Interest Due to Unreasonable Error or Delay by a Board Employee
1120 BOE IRIS Changes For Account Affected By RUPA
1123 Tracking of Audits, Reaudits, and FBOs
1130 Address Changes and Returned Mail – Determinations
1154 IRIS Lead Source
1160 Guidelines For Preparing Dual Determination Requests
1164 In-State Service Businesses Tax Gap Program
1169 Guidelines and Procedures for Court ordered Restitution Payments
1174 Required Registration for Use Tax
1180 Adjustment and Cancellation of Compliance Assessments
1182 Collection Cost Recovery Fee
1186 Lumber Products Assessment
1188 Top 500 – List of Largest Sales and Use Tax Delinquencies on BOE's Website
1190 Partial Exemption for Manufacturing and Research & Development Equipment
1191 Refusal to Issue/Revocation of Seller’s Permit for Violating Sales and Use Tax Laws, Rules, or Regulations
1193 New Refund Procedures for Items Over $100,000
1194 Prepaid Mobile Telephony Services Surcharge