Cal. Code Regs. Tit. 18, § 5700 - Annotations
(a) Definitions.
For purposes of this regulation, the following definitions shall apply:
(1) "Annotations" are posted on the Board 's
website and are summaries of the conclusions reached in selected legal rulings
of counsel. Annotations do not embellish or interpret the legal rulings of
counsel which they summarize and do not have the force and effect of
law.
(2) "Legal ruling of counsel"
means a legal opinion written and signed by the Chief Counsel or an attorney
who is the Chief Counsel 's designee, addressing a specific tax application
inquiry from a taxpayer or taxpayer representative, a local government agency ,
or board staff .
(3) "Current Legal
Digest" means a publication containing drafts of new annotations proposed to be
added, and/or annotations proposed to be amended or deleted in the Business
Taxes Law Guide or Property Taxes Law Guide.
(4) "Tax " means any tax , assessment,
assessment review, or exemption program administered by the Board or any tax
over which the Board has oversight or advisory responsibility.
(5) "Taxpayer " means person liable for the
payment of any tax as the term tax is defined above.
(6) "Board " means the State Board of
Equalization.
(b)
Elements of Annotated Legal Rulings of Counsel. In order to qualify for
annotation, a legal ruling of counsel must include the following elements:
(1) A summary of pertinent facts;
(2) An analysis of the issue(s);
(3) References to any applicable statutes,
regulations, or case law; and
(4) A
conclusion supported by the analysis of the issue(s).
(c) Use of Annotations.
(1) Annotations provide notice of the
existence of and conclusions reached in selected legal rulings of counsel
regarding the application of the statutory law, regulatory law, or judicial
opinions to a particular factual circumstance.
(2) Annotations are a research tool to locate
selected legal rulings of counsel and thus provide guidance regarding the
interpretation of statutes and Board regulations as applied by the Board staff
to specific factual situations in legal ruling of counsel.
(3) Except as provided in Regulation 5247,
following the advice provided in an annotation is not reasonable reliance upon
written advice for purposes of obtaining relief from a failure to pay tax ,
interest and penalty.
(d)
Publication of Annotations.
(1) Before new
annotations are added, or existing annotations are amended or deleted, the
Board shall publish the proposed changes in a Current Legal Digest and shall
provide interested persons not less than 30 days to comment on and, if
necessary, challenge the proposed changes.
(2) Any person may request, and shall be
entitled to receive, Current Legal Digests. Requests to be added to the mailing
list to receive Current Legal Digests may be directed to the Board 's Legal
Department .
(e) Request
for Depublication of an Annotation. An annotation published in the Business
Taxes Law Guide or the Property Taxes Law Guide believed to be in error and/or
appearing to conflict with another annotation may be depublished using the
following procedure:
(1) A request for
depublication of an annotation shall be directed to the Chief
Counsel .
(2) A request for
depublication of an annotation shall be approved or denied by the Chief Counsel
within sixty (60) days from the date the request is received.
(3) If a request for the depublication of an
annotation is approved by the Chief Counsel , the Board shall publish the
proposed depublication in a Current Legal Digest.
(4) If a request for the depublication of an
annotation is denied, the requestor may bring the request before the Board for
consideration.
(f) Copies
of Legal Rulings of Counsel. Any person may request, and shall be entitled to
receive, a copy of a legal ruling of counsel, with confidential taxpayer
information excised, that has been annotated in the Business Taxes Law Guide or
Property Taxes Law Guide. Requests may be directed to the Board 's Legal
Department .
Notes
2. Amendment of subsection (c)(3) and NOTE filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code
3. Amendment of subsection (c)(3) and NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code
4. Amendment of subsection (c)(3) and NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code
5. Reinstatement of
6. Amendment of subsection (c)(3) and NOTE filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code
7. Change without regulatory effect amending subsections (a)(1), (a)(4), (c)(3), (d)(2), (e)(4) and (f) and amending NOTE filed 7-30-2020 pursuant to
Note: Authority cited: Sections 15606(c) and 15606(e), Government Code. Reference: Sections 13170 and 32462, Revenue and Taxation Code.
2. Amendment of subsection (c)(3) and Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code
3. Amendment of subsection (c)(3) and Note refiled 9-17-2018 as an emergency; operative
4. Amendment of subsection (c)(3) and Note refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code
5. Reinstatement of
6. Amendment of subsection (c)(3) and Note filed 3-19-2019; operative
7. Change without regulatory effect amending subsections (a)(1), (a)(4), (c)(3), (d)(2), (e)(4) and (f) and amending Note filed 7-30-2020 pursuant to
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