TATE BOARD OF EQUALIZATION

* * --
STATE OF CALIFORNIA
r
.
GEORGE R. REILLY
First District, San Francisco
TATE BOARD OF EQUALIZATION
a
020 N STREET, SACRAMENTO,
(P.O. BOX 1799, SACRAMENTO,
(916)
CALIFORNIA
CALIFORNIA
ERNEST J. DRONENBURG, JR.
Second DisIrict, San Diego
95808)
445-4272
WILLIAM M. BENNETT
Third District, San Rafael
RICHARD NEVINS
Fourth District, Pasadena
KENNETH CORY
Controller, Sacramento
DOUGLAS D. BELL
Secretary
Execufive
October
22, 1980
No. 80/152
TO COUNTY ASSESSORS, COUNTY COUNSELS,
ASSESSMENT APPEALS BOARDS,
AND OTHER INTERESTED PARTIES:
PROPERTY TAXES RULES 31 AND 1042
On July 31, 1980, the Board of Equalization,
following
a
scheduled public
hearing,
repealed
Property
Taxes Rules
31, Petroleum
Products Value Schedule,
and 1042, Livestock
Head-Day Tax.
Attached
for
your
information
is
a copy of each rule.
Calendar
JM:ms
Attachments
Clerk
r
State
BOARD
OF
of
California
EQUALIZATION
PROPERTY TAXDEPARTMENT
PROPERTY TAX RULES AND REGULATIONS
Chapter
1.
Subchapter
Reference:
Rule
State
1
Bo
Valuoti
Section
No. 31.
110,
Adopted
DATE
ISSUED
2-17-69
located
products
evidenceewhich
December
nd
Taxation
Code
(Cal. Adm. Code) Petrol
Petroleum
products
with the petroleum
or cost
Reven
11,
at refineries,
ter
value
schedule
lustifies
1967,
effechve
departure
January
13,
fr
1968
ants
the
shall
board
be valued
annually
e is documented.
in accordance
unless
the
market
_.
--
,
?
State
BOARD
of
OF
California
EQUALIZATION
PROPERTYTAXDEPARTMENT
PROPERTY TAX RULES AND REGULATIONS
Chapter
1.
State
Board
o
Subchapter
11.
Mi scel laneo
Reference:
Part
11 of Division
Rule
No.
1042.
(Cal.
Adm.
ADMINISTRATION.
Code
vided
on the
herein.
(a)
ASSESSOR
(1)
(2)
1,
ond
Code)
The
privilege
nue
head-day
of grazing
Taxation
ock
tax
or tendi
Code.
Head-Day
osed
by
Tax.
section
ivestock
in this
5
the
st
Revenue
shall
and
be administered
Taxation
as pro-
.
Annually
on or before
October
15 the
(1) of his intent to reprothe board,
by a photocopy
process
from the
duce the LIVESTOCK
HEAD-DAY
TAX
e board for use for the succeeding
current
prototype
form and instructions
di
period,
or (2) of the form and/
s which
he will
produce
by means
reporting
iod, or (3) that he will have no
use a form and/or
instructions
the prototype,
he shall
submit
nd instructions
he proposes
ated by April
15 for
succeeding
sixapproved
form and/
the second
ether with the boardor instructions
have been c
by
rms required
to be submitted
ion 171 of this title.
prescribed
property
stateme
relative
to arrangement
and varia
The provisions
of secti
Iso be applicable
to this form.
property
statement
forms
SUBMISSION
OF FORM FOR BOARD
A
assessor
shall notify
the board, on a form
DISTRIBUTION
by the
scribed
AND
0
boa
ast
r’s office
maintain
the tax
day of the
be liable
all
RETENTION
orting
OF
due
shall
six-month
a record
of
head-doy
requesting
those
Copies
by the a
period
for the livestock
to any person
REPORTS.
be furnished
to be reported
tax and by making
t
them.
taxpayers
believed
to be liable
f
ay tax to whom he has furnished
copies
of the form.
be delivered
to the tax collector
within
10 days of the date when copies
of
furnished
so that the tax collector
can be cognizant
of the taxpayers
who
ly be expected
s to indicate
PRINTED
I l-19-73
whether
to file
returns.
or not an audit
is required
under
subsection
(3) of this
rule.
le I&. 1042
Livestock
Head-Doy
Tax..
+
(Continu*ed)
The assessor
shall audit the tax records
relotive
to his county
of any livestock
AUDITS.
(befo
to the u~sessor’~
records,
had o gross
tax liability
er who, according
ctron provided
by section
5523 of the Revenue
and Taxotion
Code and before od
that exceeds
$1,000
f or each of four consecutive
ny penaltres)
fiscal
years.
shall
be performed
within
five yeors
of the date on which
the livestock
he
rrst become
due and shal I include,
but need not be I~mited to, 6 corn
ad-day
tox return
with records
maintained
by the toxpoyer
on
tion records
ofthe
Bureau
of Livestock
Identification
of the Sto
Agriculture.
The ctssessor,
when performlng
an oudit pursuant
to
‘s records
of livestock
situoted
at a home ranch or other busi
at the
When
some
locution.
les an audit of the records
of any Ii
by section
192 or section
1045 of
e assessor
of any other county
in whrc
the livestock
head-day
tax returns
il I be performed.
Upon c
findings
relevcmt
to the I
an usses
the dote on which
the
make that portion
of th
to any such assessor.
On discovery
thot livestock
were subject
to this tux, w
were taxable,
shall
either
prove
so thcrt u determination
of the odditr
od valorem
assessment
of escaped
pe
Nothing
taxpayers
(b)
The
tax
returns
herein
shall
be construed
t
for which audits
are not require
collector
assessor
tax
and
shull
issue
accept
and to the auditor
collector
and the tux
shall
collector
returns
receipts
upon
their
issue
or +ten
he has determined
action
us is oppropriate
(c)
oil determine
whether
they
r were exempt
and, if they
copies
of the audit workpopers
or enroll
an
e can be co1 culoted
sessor
from
auditing
the
records
of
TAX COLLECTOR
tax
The
n any other source,
of
n of the audit he shall
head-day
tax ovoi I able
to
and
request
respective
bills
when
that additionof
collec
insure
of uny other
paym
‘fy
the
and
mathenmticol
accuracy
He shall forword
oyments.
n within
co
indicates
his
t
ve.
of taxes
dditioncrl
coun
15 days
due
tax
his
c
found
to
of the
to the
of receipt
additional
tax
due
He shall also take such
. lie shal I inform the auditor
AUDETQR.
The auditor
shall within
wiil receive
his copy of
15 days of receipt
tr
reports
which
show tax liobiliti
the auditors
of other counties
The uuchtor shalt use the
of the Revenue
and Taxa
rother than as received,
will enoble
the auditor
s tox
section
29700
seq.
May 20,
December
November
in
e tax collector.
ax reports
filed
in his county
counties
copies
t, in duplhcate,
to the auditors
of
their respective
counties.
He will
re
o
on receipt
thereof
shall
forwurd
copies
ation
on the forms
to allocate
as prescribed
i
Code.
Amounts
clue to other counties
rnq be forwarded
must under any method chosen
be accompanied
by inform
he receiving
county
to muke a proper allocation
in his county
are
relative
subiect
to the
1970,
effective
June
9, 1970,
effective
12, 1971,
effecttve
to the provisions
presentation
of Government
and
27, 1970.
January
15, 1971.
December
12, 1971.
Amended
October
26,
1972,
effective
December
1, 1972.
Amended
October
18,
1973,
effective
November
25,
i’
tuxes
He
of
1973.
payment
of
Code
clcrims
section
agoinst
900 et seq
counties
an