California State Capitol. (Photo: Kevin Sanders for California Globe)
What Is in California’s Code of Regulations Title 18?
Public Revenues
By Chris Micheli, May 17, 2022 8:10 pm
The California Code of Regulations (CCR) Title 18 is one of 27 Titles that contain state regulations. Title 18, called “Public Revenues,” contains 10 Divisions. There are also numerous chapters and articles containing regulatory sections, or individual regulations. The following is a broad overview of CCR Title 18.
Chapter 1. Valuation Principles and Procedures – 18 Section
Chapter 2. Assessment – 47 Sections
Chapter 3. Local Equalization – 27 Sections
Chapter 4. Equalization by State Board – 31 Sections
Chapter 6. Collection [Repealed] – 0
Chapter 9. State Assessees – 7 Sections
Chapter 10. Private Car Tax – 3 Sections
Chapter 11. California Department of Tax and Fee Administration – Timber Yield Tax – 9 Sections
Chapter 12. Racehorse Tax – 3 Sections
Chapter 13. Miscellaneous – 1 Section
Chapter 1. Motor Vehicle Fuel Tax – 5 Sections
Chapter 1.5. Underground Storage Tank Maintenance Fee – 9 Sections
Chapter 2. Use Fuel Tax – 9 Sections
Chapter 3. Diesel Fuel Tax – 16 Sections
Chapter 4. Sales and Use Tax – 143 Sections
Chapter 4.1. Lumber Products Assessment – 2 Sections
Chapter 4.5. Oil Spill Prevention and Response Fees – 9 Sections
Chapter 5. Energy Resources Surcharge Law – 15 Sections
Chapter 5.5. Emergency Telephone Users Surcharge Law – 11 Sections
Chapter 5.7. Prepaid Mobile Telephony Services – 3 Sections
Chapter 5.6. Litter Control, Recycling, and Resource Recovery Assessment [Repealed] – 0
Chapter 6. State Board of Equalization – Alcoholic Beverage Tax – 33 Sections
Chapter 7. Universal Telephone Service Tax – 1 Section
Chapter 8. Hazardous Substances Tax – 5 Sections
Chapter 8.3. Integrated Waste Management Fee Law – 4 Sections
Chapter 8.5. Fee Collection Procedures Law – 5 Sections
Chapter 8.7. Cannabis Tax Regulations – 3 Sections
Chapter 9. Cigarette and Tobacco Products Tax Law Regulations – 43 Sections
Chapter 9.5. Cigarette and Tobacco Products Licensing Act of 2003 – 20 Sections
Chapter 10. Petition and Hearing Procedures [Repealed] – 0
Chapter 11. Subscription Television Tax [Repealed] – 0
Division 2.1. State Board of Equalization – Rules for Tax Appeals
Chapter 1. Title of Division – 1 Section
Chapter 2. Special Taxes and Fees – 60 Sections
Chapter 3. Property Taxes – 55 Sections
Chapter 4. Appeals from Actions of the Franchise Tax Board [Repealed] – 0
Chapter 5. General Procedures for Board Action – 22 Sections
Chapter 6. Taxpayer Bill of Rights Reimbursement Claims – 7 Sections
Division 2.2. State Board of Equalization – Conflict of Interest Code – 1 Section
Division 2.3. State Board of Equalization – Contribution Disclosure – 11 Sections
Division 2.4. State Board of Equalization – Access to Records – 9 Section
Division 2.5. State Controller
Chapter 1. Inheritance Tax – 96 Sections
Chapter 2. Gift Tax – 133 Sections
Division 3. Franchise Tax Board
Chapter 1. General Administration – 3 Sections
Chapter 1.5. Bank and Corporation Franchise Tax [Repealed] – 0
Chapter 2. Personal Income Tax [Repealed] – 0
Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12-31-54) – 397 Sections
Chapter 2.6. Administration of Franchise and Income Tax – 49 Sections
Chapter 2.7. Senior Citizens Property Tax Assistance – 6 Sections
Chapter 3. Bank and Corporation Tax – 0
Chapter 3.1. Taxpayer Bill of Rights [Reserved.] – 0
Chapter 3.5. Bank and Corporation Tax (Taxable Years Beginning After 12-31-54) – 234 Sections
Chapter 4. Individual Shared Responsibility Penalty – 7 Sections
Division 4. Office of Tax Appeals – Rules for Tax Appeals [Repealed] – 0
Division 4.1. Office of Tax Appeals – Rules for Tax Appeals
Chapter 1. Title of Division – 1 Section
Chapter 2. Jurisdiction, Definitions, and General Applicability – 7 Sections
Chapter 3. Appeal Requirements and Procedures – 28 Sections
Chapter 4. Briefing Schedules and Procedures – 11 Sections
Chapter 5. General Oral Hearing Procedures – 15 Sections
Chapter 6. Ota Opinions – 6 Sections
Chapter 7. Petitions for Rehearing – 8 Sections
Chapter 8. Taxpayer Bill of Rights Reimbursement Claims – 5 Sections
Division 5. California Department of Tax and Fee Administration
Chapter 1. Appeals – 70 Sections
Chapter 2. Annotations – 1 Section
Chapter 3. Conflict of Interest Code. – 1 Sections
Chapter 4. Access to Public Records Maintained by the California Department of Tax and Fee Administration – 5 Sections
Title 18 contains 1,716 Sections.
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