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.

Number Title
734 Claim Refund Procedures Barnes V. State Board Equalization
948 Uniform Working Titles for the Sales and Use Tax Department
960 Catering Trucks And Their Suppliers
1034 Special Taxes Supervisory Review & Control Of Compliance Assignments
1041 Release Of Sales And Use Tax Information To The Public
1042 Use Of California Highway Patrol For Service Of Warrants
1044 Processing Delinquencies
1046 Issuance Of Notice Of Successor's Liability Billings On Accounts Whose Predecessors Are In Petition Status
1057 Partnership 1057Determinations
1062 Requesting Cancellation of DMV Dealer Licenses
1070 Cigarette and Other Tobacco Products Floor Stock Tax - January 1, 1999
1071 Registration and Security Policy for: Limited Liability companies (LLC) Limited Liability Partnerships (LLP) Unincorporated Business Organizations (UBO)
1074 On-Line Remittance Processing
1077 Expanded Duties & Staffing for the Headquarters' Centralized Collection Section - Initial Contact, Request for Payment, & Administrative Write-Off of Specified Accounts
1081 Special Reporting Basis Tax Calendars
1091 New Delinquency Process
1093 Offer in Compromise Procedures
1094 Bulk Sale of a Business - IRS Form 8594 Sale of Business - IRS Form 4797
1095 Electronic Funds Transfer (EFT) Program for Local and District Tax Jurisdictions
1096 Cross Referencing Taxpayer Registration in Board of Equalization (BOE) Programs
1097 Commencement of the Additional .25% State sales and Use Tax Rate per Revenue and Taxation Code Sections 6051.45 and 6201.45
1099 Change in Point of Collection for Taxes on Motor Vehicle, Diesel, and Aircraft Jet Fuel
1101 Bad Debts Incurred by Lenders on Purchased Accounts
1102 Wage Garnishments - Employer Liable for Amounts Withheld But Not Paid to the Board
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
1109 Transfer of the Audit Review Function in SUTD
1110 Consumer Use Tax Vehicle, Vessel, and Aircraft Determination Cancellations in Excess of $50,000
1115 Use Tax Due Dates and Processing Use Tax Reported on Income Tax Returns Filed with the Franchise Tax Board
1116 Standard of Proof and Procedures for Legal Name Change
1118 Appeals Procedures
1119 Claims For Refund Hearing Procedures
1120 BOE IRIS Changes For Account Affected By RUPA
1121 Requesting Department of Motor Vehicles (DMV) Pictures/Photographs
1122 Senate Bill 1100 - Tax Amnesty
1123 Tracking of Audits, Reaudits, and FBOs
1126 New Sales and Use Tax Registration Applications
1127 Resolving and Reducing Waiver of Limitation Errors
1128 Procedure to Request the Move of Payments Between The Sales & Use Tax Department and The Property and Special Taxes Department
1130 Address Changes and Returned Mail - Determinations
1132 Guidelines for Evaluating Requests for Relief from Penalties
1133 Procedures for Relief of Penalty Reconsideration
1135 New and Expiring District Taxes Effective April 1, 2006
1136 North American Industry Classification System (NAICS) Replaces BOE Business Codes
1138 Compliance Assessments for Use Tax Liabilities
1140 New and Expiring District Taxes Effective July 1, 2006
1141 Escrow Procedures
1142 New District Taxes Effective October 1, 2006
1143 Verifying Identification and Social Security Number at Registration
1144 Website List of 250 Largest Sales and Use Tax Delinquencies
1145 Information Sharing Between California Municipalities and the Board of Equalization for the Purposes of Sales Tax Registration and Local Tax Reallocation
1146 New and Expiring District Taxes Effective April 1, 2007
1147 Successor Billings and Assumption of Liability
1149 Demand Notices for Non-Bankrupt Partners
1151 Manual Registration Process When IRIS Is Unavailable
1152 Security Requirements for Cigarette Distributors
1153 New District Taxes Effective April 1, 2008
1154 IRIS Lead Source
1155 Establishment of IRIS SD Taxable Activity Type (TAT) for One-time Financial Obligation
1156 New Procedures for Prosecution of Sellers Operating with No Permit or with a Revoked Permit.
1157 Lien Releases Upon Payment of Liability
1158 New District Taxes Effective July 1, 2008
1159 Installment Payment Agreements and the Auto Pay Program
1160 Guidelines For Preparing Dual Determination Requests
1161 New District Taxes Effective October 1, 2008
1162 Audit Procedures
1163 Expiring District Tax Effective January 1, 2009
1164 In-State Service Businesses Tax Gap Program
1165 In-State Voluntary Disclosures for Certain Purchasers
1167 New and Expiring District Taxes Effective April 1, 2009
1168 1 Percent State Sales and USe Tax Rate Increase
1169 Guidelines and Procedures for Court ordered Restitution Payments
1170 Procedures for Releasing or Modifying a Notice of Levy
1171 New and Expiring District Taxes Effective July 1, 2009
1172 Written Tax Advice - Revenue and Taxation Code Section 6596 Guidelines
1173 Revised Uniform Partnership Act (RUPA) - Liabilities Established After Partner Dissociated
1174 Required Registration for Use Tax
1176 Team Audits
1177 Collecting Penalty and Interest after Denial of Claims for Refund
1179 Assembly Bill x8 6 - Fuel Tax Swap
1180 Adjustment and Cancellation of Compliance Assessments
1182 Collection Cost Recovery Fee
1183 Guidelines for the Disclosure of Confidential Information to a Taxpayer Representative without Written Authorization
1186 Lumber Products Assessment
1187 Quarter Percent State Sales and Use Tax Rate Increase
1188 Top 500 - List of Largest Sales and Use Tax Delinquencies on BOE's Website
1189 Online Payment Plan(s)
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