Status of Proposed Rules and Regulations

As of September 06, 2018

The Department of Tax and Fee Administration 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.

For questions regarding these regulations you may call, fax or e-mail:

Main Contact: Richard Bennion, Regulations Coordinator, at 916-445-2130, Fax: 916-322-2958, email Richard.Bennion@cdtfa.ca.gov or Submit Your Comments on Draft Regulations Here.

Reg. No. Title Public Hearing Current Status
2460, 2461, 2462 2460, Administration, 2461, Exemptions, Deductions, Credits, and Specific Applications of Tax, 2462, Refunds of Excess Charges Collected   08/28/18 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 08/28/18.
3700 Cannabis Excise and Cultivation Taxes (Emergency Regulation)   12/21/17 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/21/17
3701 Collection and Remittance of the Cannabis Excise Tax (Emergency Regulation)   12/28/17 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/28/17
35001
et seq.
Appeals Regulations (Emergency Regulation)   08/27/18 – Readoption Notice mailed to interested parties.
35201 General Provisions   06/22/18 – Notice published and mailed to interested parties.

2018 Rulemaking Calendar

Link to the "Rulemaking Process".

The California Department of Tax and Fee Administration adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. Below are the archives for the California Department of Tax and Fee Administration Regulations by year.

Questions regarding these regulations you may call, fax or e-mail contact:
Rick Bennion, Regulations Coordinator, at 1-916-445-2130, e-mail Richard.Bennion@cdtfa.ca.gov.
Fax: 1-916-322-2958

For rulemaking files for the years 2009 through 2016 please see the State Board of Equalization web page http://www.boe.ca.gov/regs/reg_archive.htm. If you would like to obtain copies of rulemaking file documents for prior to 2009, you may contact the Disclosure Office at 1-916-445-2918.

Adoption, Amendment, and/or Repeal of Regulations through the Regular Rulemaking Process:

Reg. No.* Title and Description Adoption Date Effective Date
462.040 The Board adopted amendments to Rule 462.040, Change in Ownership – Joint Tenancies, to clarify and better organize the rule and make it consistent with Revenue and Taxation Code sections 62.3 and 65. 07/14/16 01/01/17
1702.5 The Board adopted amendments to Regulation 1702.5, Responsible Person Liability, to clarify and provide guidance regarding the Board's historical interpretations of Revenue and Taxation Code section 6829 and the regulation. 08/30/16 04/01/17
1703 The Board adopted amendments to Regulation 1703, Interest and Penalties, to clarify the Board's long-standing policy that a negligence penalty should not generally be imposed on a deficiency determined in a taxpayer's first audit. 10/25/16 07/01/17
2460/2461/2462 The Board adopted Regulations 2460, Administration, 2461, Exemptions, Deductions, Credits, and Specific Applications of Tax, and 2462, Refunds of Excess Charges Collected, to implement, interpret, and make specific the Prepaid Mobile Telephony Services Surcharge Collection Act's and the Local Prepaid Mobile Telephony Services Collection Act's statutes regarding the application of the prepaid mobile telephony services (MTS) surcharge and local charges to the purchase of prepaid MTS. 1/26/16
(Regs. 2461 and 2462)

10/25/16
(Revised Reg. 2460)
01/11/17
4001 The Board adopted Regulation 4001, Retail Stock, to define the term "retail stock," as used in Revenue and Taxation Code section 30008, and explain the presumption of distribution in Revenue and Taxation Code section 30109. 02/22/17 07/01/17

Emergency Regulations, and Certification Files:

Reg. No.* Title and Description Adoption Date Effective Date

Changes to Adopt, Amend, and/or Repeal Regulations under Section (Rule) 100:

Reg. No.* Title and Description Adoption Date Effective Date
263 The Board adopted amendments to Rule 263, Roll Corrections, to incorporate Revenue and Taxation Code section 4831.1's provisions extending the time for correcting assessments related to the disabled veterans' exemption to an eight-year period after the making of the assessment being corrected. 03/28/17 05/15/17
1051 The Board adopted amendments to Rules 1051, Extension of Time for Acts Required by Rule or Regulation, to replace Rule 1051's reference to the Board's "secretary" with "Executive Director," clarify that Rule 1051 applies to extensions of the time fixed by a "rule," clarify Rule 1051's references to the Board and reference to "board of equalization," rename chapter 12 as "Racehorse Tax," and move Rule 1051 to new chapter 13, Miscellaneous. 03/28/17 05/15/17
1532/1533.1/1533.2
/1534/1535/1598
The Board adopted amendments to Regulations 1532, Teleproduction or Other Postproduction Service Equipment, 1533.1, Farm Equipment and Machinery, 1533.2, Diesel Fuel Used in Farming Activities or Food Processing, 1534, Timber Harvesting Equipment and Machinery, 1535, Racehorse Breeding Stock, and 1598, Motor Vehicle and Aircraft Fuels, to make them consistent with the expiration of the one-quarter percent tax imposed by section 36 of article XIII of the California Constitution. 01/25/17 03/09/17
1703 The Board adopted amendments to Regulation 1703, Interest and Penalties, to incorporate the repeal and addition of section 6591.6 to the Revenue and Taxation Code regarding electronic payments made one day late. 05/23/17 06/19/17
5332 The Board adopted amendments to Regulation 5332, Time of Filing of Application, to make Regulation 5332 consistent with the amendment to Revenue and Taxation Code section 1840, which changed the deadline to file applications for review of assessments of taxable publicly-owned property. 03/28/17 06/14/17

Petitions Denied by the Board:

Reg. No.* Title and Description Denial Date OAL Register Date

Adoption, Amendment and/or Repeal of Regulations Disapproved by the Office of Administrative Law

Reg. No.* Title and Description Adoption Date OAL Disapproved Date