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
948 Uniform Working Titles for the Sales and Use Tax Department
1041 Release Of Sales And Use Tax Information To The Public
1077 Expanded Duties & Staffing for the Headquarters' Centralized Collection Section - Initial Contact, Request for Payment, & Administrative Write-Off of Specified Accounts
1095 Electronic Funds Transfer (EFT) Program for Local and District Tax Jurisdictions
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
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
1120 BOE IRIS Changes For Account Affected By RUPA
1122 Senate Bill 1100 – Tax Amnesty
1123 Tracking of Audits, Reaudits, and FBOs
1130 Address Changes and Returned Mail – Determinations
1138 Compliance Assessments for Use Tax Liabilities
1145 Information Sharing Between California Municipalities and the Board of Equalization for the Purposes of Sales Tax Registration and Local Tax Reallocation
1149 Demand Notices for Non-Bankrupt Partners
1152 Security Requirements for Cigarette Distributors
1154 IRIS Lead Source
1159 Installment Payment Agreements and the Auto Pay Program
1160 Guidelines For Preparing Dual Determination Requests
1162 Audit Procedures
1164 In-State Service Businesses Tax Gap Program
1169 Guidelines and Procedures for Court ordered Restitution Payments
1170 Procedures for Releasing or Modifying a Notice of Levy
1172 Written Tax Advice – Revenue and Taxation Code Section 6596 Guidelines
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
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