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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.

Division 1. State Board of Equalization – Property Tax (California Department of Tax and Fee Administration – Timber Yield Tax, See Chapter 11)

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 Collection [Repealed] – 0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

Division 2. California Department of Tax and Fee Administration – Business Taxes (State Board of Equalization – Business Taxes, See Chapters 6 and 9.9)

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 Litter Control, Recycling, and Resource Recovery Assessment [Repealed] – 0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 9.9. California Department of Tax and Fee Administration and State Board of Equalization – Special Taxes Administration – Miscellaneous – 4 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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