2024 RULEMAKING CALENDAR
SCHEDULE A: PROPOSED REGULATIONS IMPLEMENTING STATUTES ENACTED DURING THE YEAR 2023
Open All Close AllCoins and Bullion
Proposed Rule 100 revisions to amend Regulation 1599, Coins and Bullion, to be consistent with amendments made by SB 889 (Stats. 2023, ch. 511).
California Code of Regulations Title and Sections Affected: Title 18, section 1599
Statute(s) Being Implemented: Revenue and Taxation Code sections 6007, 6008, 6009, 6011, 6354, and 6355
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: N/A
Projected Public Hearing Date: N/A
Projected Adoption by Your Agency Date: May 2024
Projected To OAL for Review Date: May 2024
Permits
Proposed Rule100 revisions to amend Regulation 1699, Permits, consistent with amendments made by AB 1097 (Stats. 2023, ch. 355).
California Code of Regulations Title and Sections Affected: Title 18, section 1699
Statute(s) Being Implemented: Revenue and Taxation Code section 6225
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: N/A
Projected Public Hearing Date: N/A
Projected Adoption by Your Agency Date: May 2024
Projected To OAL for Review Date: May 2024
SCHEDULE B: PROPOSED REGULATIONS IMPLEMENTING STATUTES ENACTED PRIOR TO THE YEAR 2023
Regulation 3210, Definitions
Proposed new Regulation 3210 clarifies the meaning of terms used in the Lead- Acid Battery Recycling Act of 2016 (Health & Saf. Code, § 25215 et seq.) added by Assembly Bill No. (AB) 2153 (Stats. 2016, ch. 666), which imposes the Manufacturer Battery Fee and California Battery Fee.
California Code of Regulations Title and Sections Affected: Title 18, section 3210.
Statute(s) Being Implemented: Health and Safety Code sections 25215.1, 25215.25, and 25215.35
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date:July 2023
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: March 2024
Projected to OAL for Review Date: March 2024
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: CDTFA is preparing the final rulemaking documents.
Regulation 3220, Manufacturer Battery Fee
Proposed new Regulation 3220 clarifies the application of the Manufacturer Battery Fee, which is imposed on manufacturers for each lead-acid battery sold to dealers, wholesalers, distributors or other persons in California. The regulation also clarifies the types of sales that are excluded from the fee and the record keeping requirements for manufacturers subject to the fee.
California Code of Regulations Title and Sections Affected: Title 18, section 3220.
Statute(s) Being Implemented: Health and Safety Code sections 25215.1, 25215.3, 25215.35, 25215.45, and 25215.48; Revenue and Taxation Code section 55302
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: July 2023
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: March 2024
Projected to OAL for Review Date: March 2024
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: CDTFA is preparing the final rulemaking documents.
Regulation 3230, California Battery Fee
Proposed new Regulation 3230 clarifies the application of the California Battery Fee, which is imposed on consumers for each replacement lead-acid battery purchased from dealers. The regulation also clarifies the types of sales that are excluded from the fee and the record keeping requirements for dealers that are required to collect the fee.
California Code of Regulations Title and Sections Affected: Title 18, section 3230.
Statute(s) Being Implemented: Health and Safety Code sections 25215.1, 25215.25, and 25215.45; Revenue and Taxation Code section 55302
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: July 2023
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: March 2024
Projected to OAL for Review Date: March 2024
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: CDTFA is preparing the final rulemaking documents.
Regulation 3240, Written Certification
Proposed new Regulation 3240 provides procedures for manufacturers and dealers to obtain written certifications from purchasers that their purchases of lead-acid batteries are not subject to the lead-acid battery fees and provides that a manufacturer's or dealer's acceptance of a timely written certification in good faith creates a presumption that a sale of a lead-acid battery is not subject to either or both of the lead-acid battery fees.
California Code of Regulations Title and Sections Affected: Title 18, section 3240.
Statute(s) Being Implemented: Health and Safety Code sections 25215.25 and 25215.35
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: July 2023
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: March 2024
Projected to OAL for Review Date: March 2024
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: CDTFA is preparing the final rulemaking documents.
Regulation 1620.1, Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce
Amend Regulation 1620.1, Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce to delete provisions that incorporate or clarify Revenue and Taxation Code section 6388.8 and amend the regulation, so it only incorporates and clarifies the provisions of section 6388. Adopt new Regulation 1620.15, Sales of Vehicles for Use Exclusively Out-of-State or in Interstate or Foreign Commerce, to incorporate and clarify provisions of section 6388 as amended by Assembly Bill No. 321 (Stats. 2019, ch. 226) and Senate Bill No. 1473 (Stats. 2020, ch. 371).
California Code of Regulations Title and Sections Affected: Title 18, sections 1620.1 and 1620.15
Statute(s) Being Implemented: Revenue and Taxation Code sections 6388 and 6388.5
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: June 2024
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: August 2024
Projected To OAL for Review Date: August 2024
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The regulations are currently in the CDTFA informal rulemaking process.
Regulation 1685.5, Calculation of Estimated Use Tax – Use Tax Table
Amend Regulation 1685.5, Calculation of Estimated Use Tax – Use Tax Table, to clarify the regulation, delete outdated provisions, and update the data sources used to compute the percentage of income spend on taxable purchases.
California Code of Regulations Title and Sections Affected: Title 18, section 1685.5
Statute(s) Being Implemented: Revenue and Tax Code section 6452.1; Government Code section 15570.22 and 15570.24
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: June 2024
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: August 2024
Projected To OAL for Review Date: August 2024
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The regulation is currently in the CDTFA informal rulemaking process.
Emergency Telephone User Surcharge and Prepaid Mobile Telephony Services Regulations
New Regulation 2400 to clarify that the current Emergency Telephone Users Surcharge (ETUS) regulations apply to the Emergency Telephone Service Surcharge Act (Rev. & Tax. Code, § 41001 et seq.) operative prior to January 1, 2020. Propose new Emergency Telephone Users Surcharge regulations that clarify and conform to the Emergency Telephone Users Surcharge Act as amended by SB 96 (Stats. 2019, ch.54), operative January 1, 2020. The proposed regulations also include the provisions of AB 988 (Stats. 2022, ch. 747) that imposed a separate 988 surcharge amount on each access line for each month or part thereof for which a service user subscribes with a service supplier and on the purchase or prepaid MTS in this state, beginning January 1, 2023. Additionally, propose amendments to the Prepaid Mobile Telephony Services (MTS) regulations to make them consistent with amendments to the Local Prepaid MTS Surcharge Collection Act made by SB 1441 (Stats. 2020, ch. 179), and the repeal of the Prepaid MTS Surcharge Collection Act by its own terms effective January 1, 2020.
California Code of Regulations Title and Sections Affected: Title 18, new sections 2400, 2435, 2436, 2437, 2438, 2439, 2440, 2441, 2442, 2443, 2444, 2445, and 2446; Title 18, amend sections 2460, 2461, 2462.
Statute(s) Being Implemented: Revenue and Taxation Code sections 6452, 6455, 6479.3, 6479.5, 41003, 41004, 41005, 41006, 41007, 41007.1, 41007.2, 41007.3, 41007.5, 41009, 41013, 41016.5, 41020, 41021, 41022, 41023, 41024, 41027, 41028, 41040, 41046, 41051, 41052, 41052.1, 41053, 41053.1, 41055, 41056, 41060, 41062, 41073,41098, 41099, 41101, 41101.1, 41101.2, 41101.3, 41129, 41130, 42004, 42101, 42101.5, 42101.6, 42101.7, 42101.8, 42101.9, 42103, 42103.2, and 42105.
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: October 2024
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: November 2024
Projected to OAL for Review Date: November 2024
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The regulations are currently in the CDTFA informal rulemaking process.
Cannabis Regulations
Adopt emergency amendments to Regulation 3700, Cannabis Excise and Cultivation Taxes; emergency Regulation 3703, Excess Cannabis Tax; new Regulation 3800, Application of Chapter and Definitions; emergency regulation 3800, Cannabis Excise Tax and Cannabis Retailer Excise Tax Permit; renumbered as Regulation 3801 with amendments; emergency Regulation 3805, Cannabis Excise Tax Credit; emergency Regulation 3810, Vendor Compensation, with amendments; new Regulation 3820, Responsible Person Liability; amendments to Fee Collection Procedures Law Regulation 3501, Records. Proposed regulations and amendments to regulations to be consistent with the Cannabis Tax Law as is amended by AB 195 (Stats. 2022, ch. 56).
California Code of Regulations Title and Sections Affected: Title 18, sections 3700, 3703, 3800, 3801, 3805, 3810, 3820, 3501
Statute(s) Being Implemented: Revenue and Taxation Code sections 34010, 34011, 34011.01, 34011.1, 34011.2, 34012, 34012.3, 34012.5, 34013, 34014, 34014.1, 34015, 34015.2, and 55302
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: October 2024
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: November 2024
Projected To OAL for Review Date: November 2024
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The regulations are currently in the CDTFA informal rulemaking process.
Regulation 2610, Credit of Tax-Paid Telecommunication Services
Proposed Rule 100 revisions to repeal Regulation 2610, Credit of Tax-Paid Telecommunication Services, to be consistent with amendments made by AB 386 (Stats. 1987, ch. 163).
California Code of Regulations Title and Sections Affected: Title 18, section 2610
Statute(s) Being Implemented: Revenue and Taxation Code section 44030
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: N/A
Projected Public Hearing Date: N/A
Projected Adoption by Your Agency Date: March 2024
Projected To OAL for Review Date: March 2024
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The regulation is currently in the CDTFA informal rulemaking process.
Regulation 35051, Authority to Grant Relief Due to Disaster and Contents of a Request for Such Relief
Proposed Rule 100 revisions to amend Regulation 35051, Authority to Grant Relief Due to Disaster and Contents of a Request for Such Relief, to make the regulation consistent with amendments made by SB 1496 (Stats. 2022, ch. 474).
California Code of Regulations Title and Sections Affected: Title 18, section 35051
Statute(s) Being Implemented: Revenue and Taxation Code sections 6593, 7658, 8878, 30283, 38453, 40103, 41097, 43158, 45156, 46157, 50112.3, 55046.5 and 60211
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: N/A
Projected Public Hearing Date: N/A
Projected Adoption by Your Agency Date: July 2024
Projected To OAL for Review Date: July 2024
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The regulation is currently in the CDTFA informal rulemaking process.
Regulation 35049, Authority to Grant Relief of Interest Due to Unreasonable Error or Delay and Contents of a Request for Such Relief
Proposed Rule 100 revisions to amend Regulation 35049, Authority to Grant Relief of Interest Due to Unreasonable Error or Delay and Contents of a Request for Such Relief, to make the regulation consistent with amendments made by SB 1496 (Stats. 2022, ch. 474).
California Code of Regulations Title and Sections Affected: Title 18, section 35049
Statute(s) Being Implemented: Revenue and Taxation Code section 6593.5
Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: N/A
Projected Public Hearing Date: N/A
Projected Adoption by Your Agency Date: July 2024
Projected To OAL for Review Date: July 2024
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The regulation is currently in the CDTFA informal rulemaking process.