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 |
|---|---|
| 734 | Claim Refund Procedures Barnes V. State Board Equalization |
| 888 | Relief Of Penalty - Installment Payment Proposals |
| 948 | Uniform Working Titles for the Sales and Use Tax Department |
| 960 | Catering Trucks And Their Suppliers |
| 1015 | Swap Meet Enforcement |
| 1024 | Sales Tax Electronic Funds Transfer Program |
| 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 |
| 1049 | New Sales and Use Tax $50,000 Security Limit and Release of Security Provisions Including Surety Bond Exoneration Requests |
| 1057 | Partnership 1057Determinations |
| 1059 | 10% Penalty for Failure to File a Timely Return |
| 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 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 |
| 1112 | Managed Audit Program |
| 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 |
| 1129 | Use of Tax Clearance Forms BOE-111/BOE-111-B when "Test Period Not Yet Expired." |
| 1130 | Address Changes and Returned Mail - Determinations |
| 1132 | Guidelines for Evaluating Requests for Relief from Penalties |
| 1133 | Procedures for Relief of Penalty Reconsideration |
| 1134 | Centralization of Bankruptcy Functions |
| 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 |
| 1148 | 40% Evasion Penalty: Failing to Report Sales or Use Tax Reimbursement |
| 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 |
| 1166 | Alternative Method of Reporting Use Tax |
| 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 |
| 1175 | Streamlined Installment Payment Agreements |
| 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 |
| 1181 | Interagency Offsets and Installment Payment Agreements |
| 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 |