(a) Definitions.
For purposes of this regulation, the following definitions shall apply:
(1) "Annotations" 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 CDTFA's Chief Counsel or an attorney who is the
Chief Counsel's designee, addressing a specific inquiry, including an inquiry
from a taxpayer or taxpayer representative, a local government agency, or CDTFA
staff.
(3) "Current Legal Digest"
means a publication containing drafts of new annotations CDTFA proposes to
publish and previously published annotations CDTFA proposes to amend or
depublish.
(4) "Tax" means any tax,
fee, surcharge, or assessment administered by CDTFA.
(5) "CDTFA" means the California Department
of Tax and Fee Administration.
(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 published as a research
tool to locate selected legal rulings of counsel and thus provide guidance
regarding the interpretation of statutes and CDTFA regulations as applied by
CDTFA staff to specific factual situations in legal rulings of
counsel.
(3) Except as provided in
regulation 1705 or 4902, 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 published or
previously published annotations are amended or depublished, CDTFA 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 CDTFA's Legal Division.
(e) Request for Depublication of an
Annotation. Any person may request that a published annotation believed to be
in error and/or appearing to conflict with another annotation 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, CDTFA shall publish the proposed
depublication in a Current Legal Digest.
(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 redacted, that has been
summarized in a published annotation. Requests may be directed to CDTFA's Legal
Division.
Notes
Cal. Code Regs.
Tit. 18, §
35101
1. New chapter
2 (section 35101) and section filed 3-19-2018 as an emergency; operative
3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section
15570.40,
this action is a deemed emergency and exempt from OAL review. A Certificate of
Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
be repealed by operation of law on the following day.
2. New chapter
2 (section 35101) and section refiled 9-17-2018 as an emergency, including
amendment of NOTE; operative 9-17-2018 (Register 2018, No. 38). Pursuant to
Government Code section
15570.40,
this action is a deemed emergency and exempt from OAL review. A Certificate of
Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
be repealed by operation of law on the following day.
3. Refiling of
9-17-2018 action 12-17-2018 as an emergency; operative 12-17-2018 (Register
2018, No. 51). Pursuant to Government Code section
15570.40,
this action is a deemed emergency and exempt from OAL review. A Certificate of
Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
be repealed by operation of law on the following day.
4. Repealed by
operation of Government Code section
11346.1(g)
(Register 2019, No. 12).
5. New chapter 2 (section 35101) and
section filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and
printing only. Exempt from the APA pursuant to Government Code section
15570.40(b)
(Register 2019, No. 12).
Note: Authority cited: Section
22971.2,
Business and Professions Code; Sections
15570.40
and
15606,
Government Code; Section
25215.74,
Health and Safety Code; and Sections
7051,
8251,
9251,
30451,
34013,
38701,
40171,
41128,
42020,
42103,
43501,
45851,
46601,
50152,
55301
and
60601,
Revenue and Taxation Code. Reference: Section
22970.2,
Business and Professions Code; Sections
11340.9
and
15606,
Government Code; Sections
25215.45,
105190
and
105310,
Health and Safety Code; Sections
4629.5,
42464.2,
42882
and
71215,
Public Resources Code; Section
893,
Public Utilities Code; Sections
6596,
7051,
7084,
7657.1,
8251,
8262,
8879,
9251,
9262,
30284,
30451,
30458.2,
34013,
38454,
38701,
40104,
40171,
40202,
41098,
41128,
41162,
42020,
42103,
43159,
43501,
43513,
44003,
45157,
45851,
45858,
46158,
46601,
46613,
50112.5,
50152,
50156.2,
55045,
55301,
55323,
60210,
60601
and
60623,
Revenue and Taxation Code; and Section
1537, Water
Code.
1. New
chapter 2 (section 35101) and section filed 3-19-2018 as an emergency;
operative 3-19-2018 (Register
2018, No. 12). Pursuant to Government Code section
15570.40,
this action is a deemed emergency and exempt from OAL review. A Certificate of
Compliance must be transmitted to OAL by
9/17/2018 or
emergency language will be repealed by operation of law on the following
day.
2. New chapter 2 (section 35101) and section refiled 9-17-2018
as an emergency, including amendment of Note; operative
9/17/2018
(Register
2018, No. 38). Pursuant to Government Code section
15570.40, this action
is a deemed emergency and exempt from OAL review. A Certificate of Compliance
must be transmitted to OAL by 12-17-2018 or emergency language will be repealed
by operation of law on the following day.
3. Refiling of 9-17-2018
action 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No.
51). Pursuant to Government Code section
15570.40, this action
is a deemed emergency and exempt from OAL review. A Certificate of Compliance
must be transmitted to OAL by 3-18-2019 or emergency language will be repealed
by operation of law on the following day.
4. Repealed by operation
of Government Code section
11346.1(g)
(Register 2019, No. 12).
5. New chapter 2 (section 35101) and
section filed 3-19-2019; operative 3/19/2019. Submitted to OAL for filing and
printing only. Exempt from the APA pursuant to Government Code section
15570.40(b)
(Register
2019, No. 12).
