text:
(a) The office may compel information and conduct investigations. In carrying out its duties, powers, and responsibilities pursuant to this part and Chapter 6 (commencing with Section 8385) of Division 4.1 of the Public Utilities Code, or other statutes pertaining to the office, the following powers, duties, and responsibilities vested in the office are acknowledged and confirmed:

(1) The office shall adopt, amend, or repeal emergency regulations to implement this part in accordance with the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1). The adoption, amendment, or repeal of these regulations shall be deemed to be an emergency for the purpose of Section 11342.545 and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, or general welfare.

(2) The office may require information and data, including monitoring, verification of every regulated entity under the office’s jurisdiction and any business that is a subsidiary or affiliate of a regulated entity with respect to or that may influence any matter concerning wildfire safety, or that is necessary or useful for the office to perform and exercise its duties, powers, and responsibilities.

(3) The office shall provide for the confidentiality of records, the protection of proprietary information, and the protection of the reasonable expectation of customers of public utilities in the privacy of customer-specific records maintained by the regulated entity under the office’s jurisdiction. As the successor entity to the former Wildfire Safety Division, the office shall continue to have access to and transfer any confidential information received by the former Wildfire Safety Division under the authority of the Public Utilities Commission to the office consistent with appropriate protections to maintain the confidentiality of that information. The office and the Public Utilities Commission shall agree upon provisions for the transfer of that information.

(4) The office may require the production, within this state, at a time and place as it designates, of any books, accounts, papers, records, including computer modeling, programs, and other digital records, kept by a regulated entity under the office’s jurisdiction in any office or place within this state, or, at its option, verified copies in lieu thereof, so that an examination thereof may be made by the office or under its direction to the extent the production of the records relates to an investigation that falls within the duties, powers, and responsibilities of the office.

(5) The office and persons employed by the office, may, at any time, inspect the accounts, books, papers, and documents, including any digital information, of any regulated entity under the office’s jurisdiction. The office and any of its designees or employees authorized to administer oaths may examine under oath any officer, agent, or employee of a regulated entity under the office’s jurisdiction in relation to its business and affairs concerning matters within the duties, powers, and responsibilities of the office. This subdivision also applies to inspections of the accounts, books, papers, and documents of any business that is a subsidiary or affiliate, or a corporation that holds a controlling interest in a regulated entity under the office’s jurisdiction.

(6) Each regulated entity under the office’s jurisdiction shall cooperate fully with the office in any investigation conducted consistent with this section, regardless of pending litigation or other investigations, including, but not limited to, those that may be related to investigations conducted by the Public Utilities Commission, or the Department of Forestry and Fire Protection. The office and the Public Utilities Commission will cooperate and coordinate consistent with the memorandum of understanding required by Section 15476.

(7) Every regulated entity under the office’s jurisdiction shall furnish to the office, in the form and detail as the office prescribes, all tabulations, computations, and other information required for the office to perform its duties, powers, and responsibilities, and shall make specific answers to all questions submitted by the office. Every regulated entity under the office’s jurisdiction receiving from the office any blanks with directions to fill them shall answer fully and correctly each question propounded to it, and if it is unable to answer any question, it shall give a good and sufficient reason for that failure.

(8) Every regulated entity under the office’s jurisdiction shall furnish those reports to the office at the time and in the form as the office may require in which the regulated entity shall specifically answer all questions propounded by the office. The office may require any entity under the office’s jurisdiction to file reports or periodic special reports, or both, concerning any matter about which the office is authorized by any law to inquire or to keep itself informed, or that it is required to enforce. All reports shall be under oath when required by the office.

(9) The office and persons employed by or acting on behalf of the office may enter and inspect the property, records, and equipment of any regulated entity under the office’s jurisdiction at any time and anywhere within the state. Any member of the inspection party may use whatever measurement and evaluation devices, including, but not limited to, photographic equipment and temperature measurement devices, that are determined to be necessary. Documentation of the inspection shall be the property of the office. This paragraph is not a limitation upon the authority of any agency to inspect pursuant to any other law.

(10) The office and persons employed by or acting on behalf of the office may inspect at any time and anywhere within the state, all regulated entities’ properties and equipment for purposes of carrying out the duties, powers, and responsibilities of the former Wildfire Safety Division as set forth in this part or Chapter 6 (commencing with Section 8385) of Division 4.1 of the Public Utilities Code, which are vested in the office as the division’s successor, or other statute pertaining to the office.

(b) The office shall do all of the following:

(1) Oversee electrical corporations’ performance with wildfire safety pursuant to Chapter 6 (commencing with Section 8385) of Division 4.1 of the Public Utilities Code.

(2) Develop performance metrics to achieve maximum feasible risk reduction to be used to develop the wildfire mitigation plan and evaluate an electrical corporation’s performance relative to the implementation of that plan. For this purpose, “maximum feasible” means capable of being accomplished in a successful manner within a reasonable period of time, taking into account economic, environmental, legal, social, and technological factors.

(3) Develop a field audit and performance oversight program to assess wildfire mitigation plan implementation by each electrical corporation.

(4) Support efforts to assess and analyze fire weather data and other atmospheric conditions that could lead to catastrophic wildfires and to reduce the likelihood and severity of wildfire incidents that could endanger the safety of persons, properties, and the environment within the state.

(5) Retain appropriate staff that includes experts in wildfire, weather, climate change, emergency response, and other relevant subject matters.

(6) Review, as necessary, in coordination with the California Wildfire Safety Advisory Board and necessary commission staff, safety requirements for electrical transmission and distribution infrastructure and infrastructure and equipment attached to that electrical infrastructure, and provide recommendations to the commission to address the dynamic risk of climate change and to mitigate wildfire risk.

history: (History: Amended by Stats. 2025, Ch. 119, Sec. 9. (SB 254) Effective September 19, 2025.)


kind: section

code: GOV

text:
(a) The office’s primary objective is to ensure that regulated entities under the office’s jurisdiction are reducing wildfire risk and adhering to their approved wildfire mitigation plans.

(b) The office shall assess and evaluate electrical corporations’ performance of the mitigation activities and strategies outlined in the wildfire mitigation plans. The office shall assess whether electrical corporations deviate from their plans and evaluate the strength and quality of their performance relative to the plan.

history: (History: Amended by Stats. 2025, Ch. 119, Sec. 10. (SB 254) Effective September 19, 2025.)

division: 3. EXECUTIVE DEPARTMENT

chapter: 2. Duties and Powers

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 2. Duties and Powers > 7.3. California Energy Infrastructure Safety Act


text:
(a) (1) The office may issue a notice of nonperformance to direct an electrical corporation to correct any nonperformance with the approved wildfire mitigation plan.

(2) The notice of nonperformance shall identify deficiencies and may prescribe corrective actions and timelines.

(3) The notice of nonperformance shall be posted on the office’s internet website and shall be served electronically on the electrical corporation.

(b) The office shall adopt guidelines pursuant to Section 15475.6 setting forth the policies and procedures for administering the duties of this section.

history: (History: Amended by Stats. 2025, Ch. 119, Sec. 11. (SB 254) Effective September 19, 2025.)

part: 7.3. California Energy Infrastructure Safety Act

title: 2. GOVERNMENT OF THE STATE OF CALIFORNIA


text:
(a) (1) The office shall adopt guidelines setting forth the requirements, format, timing, and any other matters required to exercise its powers, perform its duties, and meet its responsibilities described in this part and Sections 326.1 and 326.2 of, and Chapter 6 (commencing with Section 8385) of Division 4.1 of, the Public Utilities Code.

(2) Before adopting guidelines, the office shall hold at least one public meeting or workshop and allow all interested stakeholders and members of the public an opportunity to comment. Not less than 10 days’ public notice shall be given of any meetings or workshops required by this section.

(b) Substantive changes to the guidelines shall not be adopted without at least 30 days’ written notice to the public and opportunity to comment. This notice period may run concurrently with the meeting notice requirements in subdivision (a). If a substantive change is made after the 30-day public comment period and before the adoption of the guidelines, the full text of the resulting guidelines, with the change clearly indicated, shall be made available to the public for comments for at least 10 days before the office adopts the guidelines.

(c) The Any guidelines adopted pursuant to this section are exempt from the requirements of Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2. Any duly adopted rules or guidelines in effect and used by the former Wildfire Safety Division as of July 1, 2021, shall remain valid and in effect as to the office pending the adoption of new or amended guidelines by the office pursuant to this section.

history: (History: Amended by Stats. 2025, Ch. 119, Sec. 14. (SB 254) Effective September 19, 2025.)


text: The Public Utilities Commission and the office shall enter into a memorandum of understanding to cooperatively develop consistent approaches and share data related to electric infrastructure safety. The commission and the office shall share results from various safety activities, including relevant inspections and regulatory development.

history: (History: Added by Stats. 2019, Ch. 81, Sec. 3. (AB 111) Effective July 12, 2019.)


text:
(a) There is in the state government the State Allocation Board, consisting of the Director of Finance, the Director of General Services, a person appointed by Governor, and the Superintendent of Public Instruction. The board shall also include three Members of the Senate appointed by the President pro Tempore of the Senate, two of whom shall belong to the majority party and one of whom shall belong to the minority party, and three Members of the Assembly appointed by the Speaker of the Assembly, two of whom shall belong to the majority party and one of whom shall belong to the minority party.

(b) The members of the board and the Members of the Legislature meeting with the board shall receive no compensation for their services but shall be reimbursed for their actual and necessary expenses incurred in connection with the performance of their duties.

(c) The Director of General Services shall provide assistance to the board as the board requires. The board may, by a majority vote of all members, do one or more of the following:

(1) Appoint an employee to report directly to the board as assistant executive officer.

(2) Fix the salary and other compensation of the assistant executive officer.

(3) Employ additional staff members, and secure office space and furnishings, as necessary to support the assistant executive officer in the performance of their duties.

history: (History: Amended by Stats. 2023, Ch. 196, Sec. 7. (SB 143) Effective September 13, 2023.)

part: 7.5. STATE ALLOCATION BOARD

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 2. Duties and Powers > 7.5. STATE ALLOCATION BOARD


text:
(a) The State Allocation Board shall provide for live video and audio transmission of all board meetings and hearings that are open to the public through a technology that is accessible to as large a segment of the public as possible, including, but not limited to, the use of any of the following technologies:

(1) Cable, satellite, over-the-air, or any other type of transmission that can be accessed through a television.

(2) Web cast.

(b) The board shall ensure that any Web cast transmission implemented pursuant to subdivision (a) may be transmitted over and accessed through the K–12 High-Speed Network established pursuant to paragraph (2) of subdivision (b) of Section 11800 of the Education Code.

(c) The board shall consult with the State Chief Information Officer for the purposes of implementing this section pursuant to the duties that the State Chief Information Officer is required to perform, as described in Section 11545.

history: (History: Amended by Stats. 2010, Ch. 328, Sec. 84. (SB 1330) Effective January 1, 2011.)


text:
(a) The Department of General Services shall assign one full-time position within the Office of Public School Construction to the performance of the following functions:

(1) Providing advisory assistance to school districts regarding the process of site acquisition for projects for which the State Allocation Board has approved funding under Chapter 1 (commencing with Section 17210) of Part 10.5 of the Education Code.

(2) Formulating recommendations for administrative or statutory revision to the manner in which school sites are acquired under Chapter 1 (commencing with Section 17210) of Part 10.5 of the Education Code, and submitting those recommendations to the State Allocation Board.

(b) The Department of General Services shall establish a screening unit or other mechanism within the Office of Public School Construction to ensure that the office responds in a timely manner to any inquiry regarding the status of an application for project funding under Chapter 1 (commencing with Section 17210) of Part 10.5 of the Education Code.

(c) The requirements set forth in this section shall not increase the staffing level of the Office of Public School Construction, as that staffing level existed on the operative date of this section.

history: (History: Amended by Stats. 2006, Ch. 538, Sec. 266. Effective January 1, 2007.)


text: This part may be cited as the Local Agency Allocation Law.

history: (History: Added by Stats. 1953, Ch. 170.)

part: 8. LOCAL AGENCY ALLOCATION LAW

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 2. Duties and Powers > 8. LOCAL AGENCY ALLOCATION LAW


text:
As used in this part:

(a) “Local agencies” means cities, counties, housing authorities, districts, and any other local public agencies.

(b) “Public works projects” means acquisition and improvement of sites, construction, modification, and alteration of public buildings, airports, water supply systems (including when incidental to a public works project (1) highways, streets, bridges, and other street and highway structures, and (2) plan preparation and equipment), and publicly owned and operated facilities, including but not limited to sewage treatment and disposal plants and sanitary facilities.

(c) “Board” means State Allocation Board.


text: Whenever the Legislature makes an appropriation of state or federal funds for apportionment or allocation to any class or classes of local agencies for public works projects, or whenever any state officer or agency is authorized by law to receive or accept any money from the Federal Government or from other sources for the purpose of making such apportionments or allocations, and if no state officer or agency, other than the State Allocation Board, is authorized and empowered by law to make the allocations or apportionments, they shall be made solely by the board.


text:
Whenever the board is required to make allocations or apportionments under this part, it shall prescribe rules and regulations for the administration of, and not inconsistent with, the act making the appropriation of funds to be allocated or apportioned. The board shall require the procedure, forms, and the submission of any information it may deem necessary or appropriate.

Unless otherwise provided in the appropriation act, the board may require that applications for allocations or apportionments be submitted to it for approval.


text: The Director of General Services shall provide the board with the assistance it may require in order to carry out the provisions of this part.

history: (History: Amended by Stats. 1965, Ch. 371.)


text: Any money appropriated for allocation or apportionment upon a fixed formula basis or upon a basis not requiring the exercise of judgment or discretion as to the amount of or the terms and conditions under which allocations and apportionments are to be made is exempt from this part unless the Legislature expressly provides otherwise.


text: This part shall not be construed as affecting or changing any authority or practice existing on May 24, 1949 whereby any state officer or agency is allocating or apportioning money to local agencies.


text: As used in this part, “agency” and “secretary” refer to the Labor and Workforce Development Agency and the Secretary of Labor and Workforce Development, respectively, unless the context otherwise requires.

history: (History: Added by Stats. 2002, Ch. 859, Sec. 8. Effective January 1, 2003.)

chapter: 1. General Provisions

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 1. General Provisions


text: The Labor and Workforce Development Agency in state government is under the supervision of an executive officer known as the Secretary of Labor and Workforce Development. The secretary shall be appointed by the Governor, subject to confirmation by the Senate, and shall hold office at the pleasure of the Governor.


text: The Governor may appoint two deputies, subject to confirmation by the Senate, to assist the secretary. These officers shall serve at the pleasure of the secretary.


text: Any entity within the Labor and Workforce Development Agency may share information for research, enforcement, or training with any other entity in the agency without a confidentiality agreement, except as the secretary may require.


text: The secretary has the power of general supervision over, and is directly responsible to the Governor for, the operations of each department, office, and unit within the agency. The secretary may issue those orders as the secretary deems appropriate to exercise any power or jurisdiction, or to assume or discharge any responsibility, or to carry out or effect any of the purposes vested by law in any department in the agency. However, except with respect to the Workforce Investment Board, nothing in this part authorizes the secretary to exercise any power or jurisdiction, or assume or discharge any responsibility related to the administration of the state Compensation Insurance Fund, or to investigation, adjudication, rulemaking, or legal representation that is vested by other provisions of law exclusively in any board, commission, council, or other appointive multimember body that is organizationally located within the Labor and Workforce Development Agency or within any of its departments.

chapter: 2. Powers and Duties

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 2. Powers and Duties


text: The secretary shall advise the Governor on, and assist the Governor in, establishing major policy and program matters affecting each department, office, or other unit within the agency, and shall serve as the principal communication link for the effective transmission of policy problems and decisions between the Governor and each department, office, or other unit.


text: The secretary shall exercise the authority vested in the Governor in respect to the functions of each department, office, or other unit within the agency, including the adjudication of conflicts between or among the departments, offices, or other units, and shall represent the Governor in coordinating the activities of each department, office, or other unit within the agency with those of other agencies, whether federal, state, or local.


text: The secretary shall be generally responsible for the sound fiscal management of each department, office, or other unit within the agency. The secretary shall review and approve the proposed budget of each department, office, or other unit. The secretary shall hold the head of each department, office, or other unit responsible for management control over the administrative, fiscal, and program performance of his or her department, office, or other unit. The secretary shall review the operations and evaluate the performance at appropriate intervals of each department, office, or other unit, and shall seek continually to improve the organizational structure, the operating policies, and the management information systems of each department, office, or other unit.


text: Other duties of the secretary include, but are not limited to, reviewing personnel management, acting as public advisor and providing public information in connection with all functions of the agency, overseeing the implementation of the workforce investment system to ensure that it better responds to the employment, training, and education needs of its customers, and consolidating service points and One-Stop Taxpayer Service Centers for employers and workers by adding services that are within the agency’s authority.


text: The secretary shall develop and report to the Governor on legislative, budgetary, and administrative programs to accomplish comprehensive, long-range, coordinated planning and policy formulation in the matters of public interest related to the agency. To accomplish this end, the secretary may hold public hearings, consult with and use the services and cooperation of other state agencies, employ staff and consultants, and appoint advisory and technical committees to assist in the work.


text: For the purpose of administration, the secretary shall organize the agency, subject to the approval of the Governor, in the manner he or she deems necessary to segregate and conduct the work of the agency. The secretary may require any department, office, or unit to assist in enforcing any law within the jurisdiction of the agency, except as provided in Section 15554.


text: The secretary and any other officer or employee within the agency designated in writing by the secretary shall have the power of a head of a department pursuant to Article 2 (commencing with Section 11180) of Chapter 2 of Part 1.


text: Whenever a power is granted to the secretary, the power may be exercised by an officer or employee within the agency as designated in writing by the secretary.


text:
(a) (1) On or before July 1, 2023, the agency shall establish an advisory committee to study and evaluate the effects of heat on California’s workers, businesses, and the economy.

(2) The advisory committee shall meet to recommend the scope of a study to the agency. The committee shall meet at least once after the study is complete.

(3) In considering the effects of heat on California’s workers, businesses, and the economy, the advisory committee shall recommend a study that addresses some or all of the following topics:

(A) How to improve data collection regarding worker injuries, illnesses, or deaths as well as losses to businesses and the economy to more accurately capture those traceable to heat.

(B) Time away from work and lost wages due to heat.

(C) The frequency at which different types of occupational injuries and illnesses occur at given temperatures and humidity levels, including injuries and illnesses not directly attributable to heat exposure.

(D) Underreporting of heat illnesses and injuries covered by workers’ compensation, especially among low-income employees, including the underreporting of occupational heat exposure with effects on workers after their shifts.

(E) Evidence-based methods of minimizing the effect of heat on workers.

(4) The committee shall be composed of the following members:

(A) The Secretary of Labor and Workforce Development, or their designee.

(B) One representative from, and appointed by, the Department of Industrial Relations.

(C) One representative from, and appointed by, the Division of Occupational Safety and Health.

(D) One representative from, and appointed by, the Employment Development Department.

(E) One representative from, and appointed by, the Business, Consumer Services and Housing Agency.

(F) One representative from, and appointed by, the Division of Workers’ Compensation.

(G) One representative from the Climate Change and Health Equity Section, within and appointed by the State Department of Public Health.

(H) One representative appointed by the Labor and Workforce Development Agency, from a labor union, who has demonstrated expertise in high heat-related exposure.

(I) One representative appointed by the Labor and Workforce Development Agency, from a business, who has demonstrated expertise in high heat-related exposure.

(J) Three scholars, including at least one economist, appointed by the Labor and Workforce Development Agency, who have demonstrated expertise in high heat-related exposure.

(K) One representative from, and appointed by, the Governor’s Office of Planning and Research.

(b) The advisory committee may contract with academic institutions or other researchers to complete its work.

(c) (1) The advisory committee shall issue and submit a report of its findings to the Legislature, including, but not limited to, the Assembly Labor and Employment Committee and the Senate Labor, Public Employment and Retirement Committee, no later than January 1, 2026.

(2) The report required pursuant to paragraph (1) shall be submitted in compliance with Section 9795.

(d) This section shall become inoperative on July 1, 2026, and, as of January 1, 2027, is repealed.

history: (History: Amended by Stats. 2026, Ch. 28, Sec. 49. (SB 170) Effective June 29, 2026. Inoperative July 1, 2026, by its own provisions. Repealed as of January 1, 2027, by its own provisions. See later operative version added by Sec. 50 of Stats. 2026, Ch. 28.)


text:
(a) (1) On or before July 1, 2023, the agency shall establish an advisory committee to study and evaluate the effects of heat on California’s workers, businesses, and the economy.

(2) The advisory committee shall meet to recommend the scope of a study to the agency. The committee shall meet at least once after the study is complete.

(3) In considering the effects of heat on California’s workers, businesses, and the economy, the advisory committee shall recommend a study that addresses some or all of the following topics:

(A) How to improve data collection regarding worker injuries, illnesses, or deaths as well as losses to businesses and the economy to more accurately capture those traceable to heat.

(B) Time away from work and lost wages due to heat.

(C) The frequency at which different types of occupational injuries and illnesses occur at given temperatures and humidity levels, including injuries and illnesses not directly attributable to heat exposure.

(D) Underreporting of heat illnesses and injuries covered by workers’ compensation, especially among low-income employees, including the underreporting of occupational heat exposure with effects on workers after their shifts.

(E) Evidence-based methods of minimizing the effect of heat on workers.

(4) The committee shall be composed of the following members:

(A) The Secretary of Labor and Workforce Development, or their designee.

(B) One representative from, and appointed by, the Department of Industrial Relations.

(C) One representative from, and appointed by, the Division of Occupational Safety and Health.

(D) One representative from, and appointed by, the Employment Development Department.

(E) One representative from, and appointed by, the California Housing and Homelessness Agency.

(F) One representative from, and appointed by, the Division of Workers’ Compensation.

(G) One representative from the Climate Change and Health Equity Section, within and appointed by the State Department of Public Health.

(H) One representative appointed by the Labor and Workforce Development Agency, from a labor union, who has demonstrated expertise in high heat-related exposure.

(I) One representative appointed by the Labor and Workforce Development Agency, from a business, who has demonstrated expertise in high heat-related exposure.

(J) Three scholars, including at least one economist, appointed by the Labor and Workforce Development Agency, who have demonstrated expertise in high heat-related exposure.

(K) One representative from, and appointed by, the Governor’s Office of Planning and Research.

(b) The advisory committee may contract with academic institutions or other researchers to complete its work.

(c) (1) The advisory committee shall issue and submit a report of its findings to the Legislature, including, but not limited to, the Assembly Labor and Employment Committee and the Senate Labor, Public Employment and Retirement Committee, no later than January 1, 2026.

(2) The report required pursuant to paragraph (1) shall be submitted in compliance with Section 9795.

(d) This section shall become operative on July 1, 2026.

(e) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.

history: (History: Repealed (in Sec. 49) and added by Stats. 2026, Ch. 28, Sec. 50. (SB 170) Effective June 29, 2026. Operative July 1, 2026, by its own provisions.)


text:
For purposes of this chapter, the following definitions apply:

(a) “Agency” means the Labor and Workforce Development Agency.

(b) “Clean energy” means renewable energy resources and zero-carbon resources as described by Section 454.53 of the Public Utilities Code.

(c) “Deputy secretary” means the Deputy Secretary for Climate appointed pursuant to Section 15563.2.

(d) “Energy Commission” means the State Energy Resources Conservation and Development Commission.

history: (History: Added by Stats. 2022, Ch. 348, Sec. 2. (AB 2204) Effective January 1, 2023. Conditionally operative pursuant to Sec. 15563.6. Repealed as of January 1, 2046, pursuant to Sec. 15563.6.)

chapter: 3. Deputy Secretary for Climate

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 3. Deputy Secretary for Climate


text: Upon appropriation by the Legislature, the position of Deputy Secretary for Climate is hereby established within the Labor and Workforce Development Agency for the purpose of assisting in the oversight of California’s workforce transition to a sustainable and equitable carbon neutral economy. The deputy secretary shall be appointed by the Governor, subject to confirmation by the Senate.


text:
The deputy secretary shall do all of the following:

(a) Coordinate with relevant state agencies, including, but not limited to, the Labor and Workforce Development Agency, the Energy Commission, the Office of Planning and Research, the California Environmental Protection Agency, the Natural Resources Agency, the State Lands Commission, the California Geological Survey, the Public Utilities Commission, and the State Air Resources Board, to track the progress of the state moving toward 100 percent clean energy, including by doing all of the following:

(1) To the extent possible, identifying the timing and location of fossil fuel facility closures and short-term and long-term workforce transition needs, including projected impacts on workers, businesses, and communities related to workforce development, training, job loss, and job creation.

(2) In coordination with the relevant state agencies, establishing recommended strategies and timelines for workers to transition from fossil fuel-based jobs to clean energy jobs and jobs in related fields.

(3) Tracking clean energy jobs and the transition of workers from fossil fuel-based jobs to clean energy jobs and jobs in related fields to increase access to training and employment opportunities.

(b) Create or coordinate programs with other state agencies to retrain and upskill workers for clean energy jobs and jobs in related fields, including, but not limited to, by doing all of the following:

(1) Identifying training needs and gaps in current state programs.

(2) Determining what skills will likely be needed in the state’s clean energy workforce over the next 25 years.

(3) Prioritizing workforce development funding and programming in communities experiencing growing income disparities due to the transition to a carbon neutral economy.

(c) On or before January 1, 2025, and annually thereafter, submit a report to the Legislature on key findings and recommendations regarding the development and implementation of the workforce transition to a sustainable and equitable clean energy economy, including challenges, achievements, and measurable progress toward creating clean energy jobs. The deputy secretary shall submit the report to the Legislature required by this subdivision in compliance with Section 9795.


text:
(a) This chapter shall become operative only upon an appropriation by the Legislature in the annual Budget Act or another statute for the purposes of implementing this chapter.

(b) This chapter shall remain in effect only until January 1, 2046, and as of that date is repealed, unless a later enacted statute that is enacted before January 1, 2046, deletes or extends that date.

history: (History: Added by Stats. 2022, Ch. 348, Sec. 2. (AB 2204) Effective January 1, 2023. Repealed as of January 1, 2046, by its own provisions. Note: Repeal affects Ch. 3, commencing with Sec. 15563.)


text:
(a) There shall be established within state government, in the Government Operations Agency, the California Department of Tax and Fee Administration. The department’s headquarters shall be in Sacramento.

(b) The department is under the control of a director. The Governor shall appoint the director, a chief deputy director, and a chief counsel, and these appointees shall hold office at the pleasure of the Governor. The appointment of the director shall be subject to confirmation by the Senate.

(c) The director shall be solely responsible for selecting persons for career executive assignment positions and other noncivil service managers for the department.

history: (History: Added by Stats. 2017, Ch. 16, Sec. 5. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15570.100.)

chapter: 1. Administration

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 1. Administration


text: Except as otherwise provided by this part or any other law, the department and the director shall have all of the duties, powers, and responsibilities applicable to state departments and heads of departments under Chapter 2 (commencing with Section 11150) of Part 1.


text: The director may confer, in this state or elsewhere, either personally or through the department’s staff, with officers or employees of this state, its political subdivisions, other states, their political subdivisions, or the United States, or those other persons as may be of assistance to the department in its work.


text:
For the purposes of this part, the following terms shall have the following meanings:

(a) “Board” means the State Board of Equalization.

(b) “Department” means the California Department of Tax and Fee Administration.

chapter: 2. Definitions

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 2. Definitions


text: Except as provided in subdivision (b) or (c) of Section 15600 and Part 9.5 (commencing with Section 15670), the department is the successor to, and is vested with, all of the duties, powers, and responsibilities of the board. All laws prescribing the duties, powers, and responsibilities of the board to which the department succeeds, together with all lawful rules and regulations established under those laws, are expressly continued in force, including, but not limited to, existing processes and remedies available to a taxpayer or feepayer such as settlement options and appeals processes.

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 3. Transfer of Duties, Powers, and Responsibilities


text:
(a) Except as specified in Part 9.5 (commencing with Section 15670), and unless the context clearly requires otherwise, whenever any reference to the board appears in any statute, regulation, or contract, or in any other code, with respect to any of the functions transferred to the department pursuant to Section 15570.22, it shall be deemed to refer to the department.

(b) Consistent with Section 15570.22, an action to which the board is a party shall not abate by reason of this part but shall continue in the name of the department, and the department shall be substituted for the State Board of Equalization by the court wherein the action is pending. The substitution shall in no way affect the rights of the parties to the action.

(c) Consistent with Section 15570.22, any permit, registration, or other authorization issued by the board and in effect on June 30, 2017, shall be deemed on and after July 1, 2017, to be a permit, registration, or other authorization of the department.

chapter: 3. Transfer of Duties, Powers, and Responsibilities


text:
(a) All employees serving in state civil service, including temporary employees, who are engaged in the performance of functions transferred to the department pursuant to Section 15570.22 are transferred to the department. The status, positions, and rights of those persons shall not be affected by their transfer and shall continue to be retained by them pursuant to the State Civil Service Act (Part 2 (commencing with Section 18500) of Division 5), except as to positions the duties of which are vested in a position exempt from civil service. The personnel records of all transferred employees shall be transferred to the department.

(b) Consistent with Section 15570.22, the department shall succeed to all of the rights and property of the board. The property of any office, agency, or other entity of state government related to functions transferred to the department is transferred to the department. If any doubt arises as to where that property is transferred, the Department of General Services shall determine where the property is transferred.

(c) All unexpended balances of appropriations and other funds available for use in connection with any function or the administration of any law transferred to the department shall be transferred to the department for the use and for the purpose for which the appropriation was originally made or the funds were originally available. If there is any doubt as to where those balances and funds are transferred, the Department of Finance shall determine where the balances and funds are transferred.

(d) The department is subject to all the debts and liabilities of the board, other than those retained by the board in connection with its duties, powers, and responsibilities under subdivision (b) or (c) of Section 15600, as if the department had incurred them.


text: The department shall provide the board with administrative and personnel services.


text: The Department of Finance shall make the final determination of the budgetary and accounting transactions and treatments to ensure the proper implementation of the transfer of duties, powers, and responsibilities from the board to the department pursuant to this part.


text: Notwithstanding any other law, this part shall not limit the authority of, and expressly authorizes, the department and the board to delegate, share, provide assistance for, or transfer between themselves administrative responsibilities for tax and fee programs within the department’s and the board’s respective duties, powers, and responsibilities pursuant to an agreement. However, the agreement between the department and the board shall not transfer jurisdiction over any of the tax and fee programs that are the subject of the agreement.

history: (History: Added by Stats. 2018, Ch. 37, Sec. 26. (AB 1817) Effective June 27, 2018.)


text:
(a) The department may adopt regulations as necessary or appropriate to carry out the purposes of this part.

(b) Chapter 3.5 (commencing with Section 11340) of Part 1 shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department before January 1, 2022, including, but not limited to, any regulation adopted, amended, or repealed by the department and filed with the Office of Administrative Law before January 1, 2022.

(c) Until January 1, 2019, the adoption and readoption of emergency regulations to carry out the department’s duties, powers, and responsibilities pursuant to this part shall be deemed to be an emergency and necessary for the immediate preservation of the public peace, health and safety, or general welfare for purposes of Sections 11346.1 and 11349.6, and the department is hereby exempted from the requirement that it describe facts showing the need for immediate action and from review of the emergency regulations by the Office of Administrative Law.

history: (History: Amended by Stats. 2021, Ch. 432, Sec. 6. (SB 824) Effective January 1, 2022.)

chapter: 4. Regulations

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 4. Regulations


text: Pursuant to Article 1 (commencing with Section 7922.630) of Chapter 2 of Part 3 of Division 10 of Title 1, the department shall adopt regulations to establish procedures and guidelines to access public records. These regulations shall facilitate maximum public accessibility to the department’s public records. These regulations shall specifically identify and describe the types of public records pertaining to the tax and the fee programs administered by the department.

history: (History: Amended by Stats. 2021, Ch. 615, Sec. 181. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)


text: Appeals conferences shall continue to be conducted in the same manner as before the duties, powers, and responsibilities were transferred to the department pursuant to Section 15570.22.

history: (History: Added by Stats. 2017, Ch. 252, Sec. 3. (AB 131) Effective September 16, 2017.)

chapter: 4.5. Appeals Conferences

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 4.5. Appeals Conferences


text: Consistent with Section 15570.22, the regulations contained in Article 6 (commencing with Section 5260) of Chapter 2 of Division 2.1 of Title 18 of the California Code of Regulations shall continue in force and shall apply to appeals conferences within the department’s jurisdiction. However, pursuant to Chapter 4 (commencing with Section 15570.40), the department may amend, repeal, or add regulations as necessary or appropriate to carry out this chapter.


text: A person requesting relief in an appeals conference may thereafter request a hearing before a tax appeals panel in the Office of Tax Appeals if the department denies the request for relief.


text: For good cause shown, the department may extend for not more than 30 days the time fixed for filing any report required by it.

chapter: 5. Procedures

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 5. Procedures


text: The department, whenever it deems it necessary to ensure voluntary compliance with the due dates prescribed by law for submission of any remittance, claim for credit or refund, document, return, or other information delivered to the department through the United States mail or through a bona fide commercial delivery service, may establish a uniform policy for the acceptance of the remittance, claim for credit or refund, document, return, or other information in cases where the cancellation mark stamped upon the envelope containing the remittance, claim for credit or refund, document, return, or other information shows a date after the date specified in law. This policy shall not be construed as an extension of the prescribed time limits for remitting payments, filing claims for refund or credit, submitting documents, returns, or other information.


text: The department may sell copies of compilations of the tax and fee laws of the state, maps, and other documents.


text: Notwithstanding Section 1808.5 of the Vehicle Code, the department may obtain copies of fullface engraved pictures or photographs of licensees directly from the Department of Motor Vehicles for the purposes of enforcing its duties, powers, and responsibilities described in Section 15570.22.

history: (History: Added by Stats. 2017, Ch. 252, Sec. 4. (AB 131) Effective September 16, 2017.)


text: The department may require anybody having knowledge of the business of any person who is subject to its jurisdiction, or having the custody of the books, accounts, and papers of that person, to attend before it and bring with him or her for inspection any books, accounts, or papers of that person in his or her possession and under his or her control, and to testify under oath touching any matter relating to the organization or business of that person.

chapter: 6. Inspections and Examinations

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 6. Inspections and Examinations


text: The director may examine the books, accounts, and papers of all persons required to report to him or her, or having knowledge of the affairs of those required to report.


text:
(a) The director, chief deputy director, or any person who has at any time obtained any knowledge described below from any of the foregoing officers shall not divulge or make known in any manner not provided by law, any of the following items of information concerning the business affairs of companies reporting to the department:

(1) Any information concerning the business affairs of any company that is gained during an examination of its books and accounts or in any other manner, and is not required by law to be reported to the department.

(2) Any information, other than the assessment and the amount of taxes or fees levied, obtained by the department in accordance with law from any company other than one for which that information is required by law to be made public.

(3) Any particular item of information relating to the disposition of its earnings contained in the report of a quasi-public corporation that the corporation, by written communication specifying the items and presented at the time when it files its report, requests to be treated as confidential.

(b) Nothing in this section shall be construed as preventing examination of these records and reports by law enforcement agencies, grand juries, boards of supervisors, or their duly authorized agents, and other duly authorized legislative or administrative bodies of the state pursuant to their authorization to examine these records and reports.

(c) The Governor may authorize examination of these records and reports by other state officers. In that event, the information obtained by these persons shall not be made public. The Governor, however, may direct that any of the information referred to in this section shall be made public.

(d) Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items described in this section and any unpaid tax or fee amount or any tax or fee amounts required to be collected, interest, and penalties.

(e) Any violation of this section is a misdemeanor and punishable by a fine not to exceed one thousand dollars ($1,000), or by imprisonment not to exceed six months, or both, at the discretion of the court.

(f) The department may disclose to persons described in paragraphs (1) to (4), inclusive, the information set forth in paragraphs (1) to (3), inclusive, of subdivision (a) solely for use in an action or proceeding affecting the personnel rights of an employee or former employee, or in preparation of the action or proceeding, but only to the extent the department determines that the information is, or may be, relevant and material to the action or proceeding. The information set forth in paragraphs (1) to (3), inclusive, of subdivision (a) may be disclosed pursuant to this section to any of the following persons:

(1) An employee or former employee of the department who is, or may be, a party to an administrative action or proceeding affecting the personnel rights of that employee or former employee.

(2) Upon written request by the employee or former employee of the department, to the employee’s or former employee’s duly authorized legal representative.

(3) Officers and employees of the department for use in any action or proceeding affecting the rights of an employee or former employee, to the extent necessary to advance or protect the interests of the State of California.

(4) An administrative law judge, administrative board member, judge, or justice, or authorized officer or employee thereof, in connection with an administrative hearing, adjudication, or appeal thereof, related to an action or proceeding affecting the personnel rights of an employee or former employee of the department.

(g) For the purposes of this section, “an action or proceeding affecting the personnel rights of an employee or former employee of the department” means an action or proceeding arising under either of the following:

(1) The State Civil Service Act (Part 2 (commencing with Section 18500) of Division 5).

(2) The Ralph C. Dills Act (Chapter 10.3 (commencing with Section 3512) of Division 4 of Title 1).

(h) Any unauthorized disclosure by a person described in paragraphs (1) to (4), inclusive, of subdivision (f) of any information set forth in paragraphs (1) to (3), inclusive, of subdivision (a) disclosed to that person pursuant to this section shall be subject to criminal penalty and civil liability for that unauthorized disclosure.

history: (History: Amended by Stats. 2017, Ch. 252, Sec. 5. (AB 131) Effective September 16, 2017.)


text: This part shall become operative on July 1, 2017.

history: (History: Added by Stats. 2017, Ch. 16, Sec. 5. (AB 102) Effective June 27, 2017. Note: Operative date provision applies to Part 8.7, commencing with Section 15570.)

chapter: 7. Operative Date

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 7. Operative Date


text:
(a) There is in state government the State Board of Equalization.

(b) The board shall continue to only have the following duties, powers, and responsibilities:

(1) The review, equalization, or adjustment of a property tax assessment pursuant to Section 11 of Article XIII of the California Constitution, and any duty, power, or responsibility conferred by statute on the board in connection with that review, equalization, or adjustment.

(2) The measurement of county assessment levels and adjustment of secured local assessment rolls pursuant to Section 18 of Article XIII of the California Constitution, and any duty, power, or responsibility conferred by statute on the board in connection with that measurement and adjustment.

(3) The assessment of pipelines, flumes, canals, ditches, and aqueducts lying within two or more counties and property, except franchises, owned or used by regulated railway, telegraph, or telephone companies, car companies operating on railways in the state, and companies transmitting or selling gas or electricity pursuant to Section 19 of Article XIII of the California Constitution, as well as the equalization of that assessment, and any duty, power, or responsibility conferred by statute on the board in connection with that assessment.

(4) The assessment of taxes on insurers pursuant to Section 28 of Article XIII of the California Constitution and any duty, power, or responsibility conferred by statute on the board in connection with that assessment and equalization.

(5) The assessment and collection of excise taxes on the manufacture, importation, and sale of alcoholic beverages in this state pursuant to Section 22 of Article XX of the California Constitution, and any duty, power, or responsibility conferred by statute on the board in connection with that assessment and collection.

(6) The administration of the welfare exemption provided by Section 214 of the Revenue and Taxation Code and the veterans’ organization exemption provided by Section 215.1 of the Revenue and Taxation Code, including issuing an organizational clearance certificate and reviewing assessors’ administration of those exemptions as required pursuant to Sections 254.5 and 254.6 of the Revenue and Taxation Code.

(7) The responsibility for receiving a change in ownership statement required to be filed due to a change in control or a change in ownership of a corporation, partnership, limited liability company, or other legal entity pursuant to Sections 480.1 and 480.2, respectively, of the Revenue and Taxation Code.

(8) The administration of Chapter 8 (commencing with Section 54900) of Part 1 of Division 2 of Title 5 of the Government Code, commonly known as the Tax-Rate Area System.

(c) The board shall retain the duty to adjust the rate of the motor vehicle fuel tax pursuant to subdivision (b) of Section 7360 of the Revenue and Taxation Code for the 2018–19 fiscal year.

(d) (1) In order to ensure a seamless transition from the State Board of Equalization to the Office of Tax Appeals in the conduct of appeals hearings on and after January 1, 2018, pursuant to Part 9.5 (commencing with Section 15670), the State Board of Equalization, consistent with subdivision (b) of Section 15674, shall continue to have the legal authority to hear, determine, decide, or take any other action with respect to an appeal, as defined in subdivision (a) of Section 15671, regarding matters for which the duties, powers, and responsibilities are transferred to the Office of Tax Appeals pursuant to Section 15672, only if both of the following are satisfied:

(A) The hearing, determination, decision, or any other action with respect to an appeal is placed on the calendar of a meeting of the State Board of Equalization to be held before January 1, 2018.

(B) The appeal is heard, determined, decided, or is otherwise final before January 1, 2018.

(2) On and after January 1, 2018, the State Board of Equalization shall have no legal authority to, and shall not, regarding matters for which the duties, powers, and responsibilities are transferred to the Office of Tax Appeals pursuant to Section 15672, conduct an appeals hearing, make a determination, issue or publish a decision on an appeal, or take any other action with respect to an appeal heard at a meeting of the State Board of Equalization before January 1, 2018, for which the State Board of Equalization’s hearing, determination, decision, or any other action is, for any reason, not final before January 1, 2018.

(e) (1) (A) The board shall retain all employees serving in state civil service, including temporary employees, who are engaged in the performance of functions described in subdivision (b). The status, positions, and rights of those persons shall not be affected by their retention and shall continue to be retained by them pursuant to the State Civil Service Act (Part 2 (commencing with Section 18500) of Division 5), except as to positions the duties of which are vested in a position exempt from civil service.

(B) Notwithstanding subparagraph (A), all employees serving in state civil service, including temporary employees, who are engaged in the performance of functions described in paragraph (6), (7), or (8) of subdivision (b) that were transferred to the California Department of Tax and Fee Administration pursuant to Section 15570.26 shall be transferred back to the board. The status, positions, and rights of those persons shall not be affected by their transfer and shall continue to be retained by them pursuant to the State Civil Service Act (Part 2 (commencing with Section 18500) of Division 5), except as to positions the duties of which are vested in a position exempt from civil service. The personnel records of all employees transferred pursuant to this subparagraph shall be transferred to the board.

(C) The board shall succeed to all the rights and property of the California Department of Tax and Fee Administration that relate to the performance of functions described in paragraphs (6), (7), and (8) of subdivision (b) and all those related rights and property shall be transferred back to the board. The Department of General Services shall determine where the property is transferred, if necessary.

(2) The board also may employ civil service staff persons to carry out the duties, powers, and responsibilities described in subdivision (b) as approved by the Legislature through the budget.

(3) The board shall retain the authority to appoint an executive director and prescribe and enforce the executive director’s duties pursuant to Section 15604.

(f) Each member of the board elected by the voters of an equalization district shall have only one office in Sacramento and one district office.

(g) Each board member elected by the voters of an equalization district shall have a staff consisting of two staff persons who are exempt from civil service pursuant to Section 4 of Article VII of the California Constitution and any other civil service positions approved by the Legislature through the budget.

(h) (1) A board member does not have authority to appoint, remove, discipline, assign, reassign, promote, demote, or issue orders to any employee of the board, including, but not limited to, the career executive assignment positions and other noncivil service managers.

(2) The executive director is solely responsible for selecting persons for career executive assignment positions and other noncivil service managers for the board.

(i) A board member shall not modify or approve a budget change proposal for the board or the California Department of Tax and Fee Administration. The executive director shall modify or approve all budget change proposals for the board.

(j) A board member shall not interfere with or influence the process of the board’s or the California Department of Tax and Fee Administration’s legislative analyses, revenue analyses, or any other form of technical assistance requested by the Governor or the Legislature.

(k) All board member procurements shall be processed through the Department of General Services.

(l) (1) A member of the board shall not represent a person in a hearing before the board before one year after the expiration of the member’s term on the board or one year after separation from the board.

(2) The staff of a member of the board shall not represent a person in a hearing before the board before one year after separation from employment with that member.

(m) This section shall become operative on July 1, 2017.

history: (History: Amended by Stats. 2020, Ch. 370, Sec. 145. (SB 1371) Effective January 1, 2021.)

chapter: 1. General

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 1. General


text: For purposes of this part, the term “secretary” means “executive director.”

history: (History: Added by Stats. 2017, Ch. 16, Sec. 7. (AB 102) Effective June 27, 2017.)


text: If a person who is chosen as a member of the State Board of Equalization is not an inhabitant of the district for which he is chosen, or if a member of that board ceases to be an inhabitant of the district for which he is chosen, a vacancy occurs in the board, but a member duly qualified at the time of his election or appointment shall not during his term of office become disqualified because of any change which the Legislature makes in the boundaries of the equalization districts.

history: (History: Added by Stats. 1951, Ch. 655.)


text: The annual salary of each member of the State Board of Equalization representing one of the equalization districts of the state is provided for by Chapter 6 (commencing with Section 11550) of Part 1. The member shall devote his or her entire time to the services of the state in performing the duties imposed upon the board and its members by the Constitution and statutes of this state.

history: (History: Amended by Stats. 1982, Ch. 454, Sec. 60.)


text: The board may appoint its secretary and prescribe and enforce his duties. The secretary shall hold office during the pleasure of the board and shall receive such compensation as the board prescribes. It may employ such expert and clerical assistants as it deems necessary in the performance of its powers and duties.


text: The secretary shall keep an accurate record of the proceedings of the board in a book specially provided for such purpose. When required by the board or the chairman he shall visit the several counties, collect data and information relative to the assessment of property or railway property in the county, consult and advise with all officers charged with enforcement of the revenue laws, and report such data and information to the board. Annually he shall prepare the report of the board to the Governor, and when printed shall distribute the report as required by law and as directed by the board. He shall do and perform all other acts and things enjoined by law or required by the board. The secretary is a civil executive officer and is authorized to administer and certify oaths in any county in the State.


text:
The State Board of Equalization shall do all of the following:

(a) Prescribe rules for its own government and for the transaction of its business.

(b) Keep a record of all its proceedings.

(c) Prescribe rules and regulations to govern local boards of equalization when equalizing, and assessors when assessing, including uniform procedures for the consideration and adoption of written findings of fact by local boards of equalization as required by Section 1611.5 of the Revenue and Taxation Code.

(d) Prescribe and enforce the use of all forms for the assessment of property for taxation, including forms to be used for the application for reduction in assessment.

(e) Prepare and issue instructions to assessors designed to promote uniformity throughout the state and its local taxing jurisdictions in the assessment of property for the purposes of taxation. It may adapt the instructions to varying local circumstances and to differences in the character and conditions of property subject to taxation as in its judgment is necessary to attain this uniformity.

(f) Subdivisions (c), (d) and (e) shall include, but are not limited to, rules, regulations, instructions, and forms relating to classifications of kinds of property and evaluation procedures.

(g) Prescribe rules and regulations to govern local boards of equalization when equalizing and assessors when assessing with respect to the assessment and equalization of possessory interests.

(h) Bring an action in a court of competent jurisdiction to compel an assessor or any city or county tax official to comply with any provision of law, or any rule or regulation of the board adopted in accordance with subdivision (c), governing the assessment or taxation of property. The Attorney General shall represent the board in the action.

This section is mandatory.

history: (History: Amended by Stats. 1985, Ch. 106, Sec. 52.)


text: The duties, rules, regulations, and instructions as specified in Section 15606 shall include provisions for mobilehomes and floating homes which are subject to local property taxation.

history: (History: Amended by Stats. 2016, Ch. 366, Sec. 9. (SB 974) Effective January 1, 2017.)


text: Notwithstanding any other provision of law, any regulation to be prescribed by the board shall become operative only if the board itself approves adoption of the regulation.

history: (History: Added by Stats. 1990, Ch. 987, Sec. 1.)


text: Training of assessors and their staffs under Sections 15606 and 15608 shall be provided by the board on a nonreimbursable basis.

history: (History: Added by renumbering Section 15606.5 (as added by Stats. 1967, Ch. 1167) by Stats. 2013, Ch. 76, Sec. 89. (AB 383) Effective January 1, 2014.)


text: The board shall summon assessors to meet with it or its duly authorized representatives at least once annually, at places within the state it designates, to study or discuss problems of administration of assessment and taxation laws and to promote uniformity of procedure in tax matters throughout the state.

history: (History: Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)


text: The board shall instruct, advise, and direct assessors as to their duties under the laws. It may obtain the opinion of the Attorney General upon any questions of law relating to such duties in such cases as it deems necessary.

history: (History: Amended by Stats. 1967, Ch. 1369.)


text: The board shall hold regular meetings each month at times and places within the state as the chairperson directs. At least one regular meeting shall be held in Sacramento each quarter. The board may hold special meetings at such times and places as the chairperson directs. At any meeting the board may transact any and all business and perform all duties imposed upon it and give and enter any and all orders and decrees within its jurisdiction.

history: (History: Amended by Stats. 2009, Ch. 67, Sec. 1. (SB 824) Effective January 1, 2010.)


text:
(a) Notwithstanding Section 11425.10 and except as specified in subdivision (b), Chapter 4.5 (commencing with Section 11400) and Chapter 5 (commencing with Section 11500) of Part 1 do not apply to the board.

(b) Ex parte communications shall be restricted as provided in Article 7 (commencing with Section 11430.10) of Chapter 4.5 of Part 1.

(c) This section shall become operative on July 1, 2017.

history: (History: Repealed (in Sec. 9) and added by Stats. 2017, Ch. 16, Sec. 10. (AB 102) Effective June 27, 2017. Section operative July 1, 2017, by its own provisions.)


text: The board may confer, in this State or elsewhere, either as a board, individually, or through its staff, with officers or employees of this State, its political subdivisions, other states, their political subdivisions, or the United States, or such other persons as may be of assistance to the board in its work.


text: Whenever the board deems it necessary, it may visit as a board or by its individual members, or may send its secretary or duly appointed representative to, the several counties and cities to inspect property, learn its value, and collect information to enable it to equalize assessments and levy the taxes as required by law.


text: The board may inspect, either as a board, individually, or by its duly appointed representative, the work of any local officers whose duties relate to the assessment of property for taxation and the collection of taxes. It may require such officers to produce any records in their custody, including, but not limited to, records relating to the assessment of specific properties and give testimony with reference to such matters of assessment and tax collecting as it deems useful to it in its investigations.


text: The board may issue subpenas for the attendance of witnesses or the production of books, records, accounts, and papers before it, its secretary, any of its members, or any representative designated by it. Such subpenas shall be signed by a member of the board or its secretary, and may be served by any person.


text: Any person duly subpoenaed who refuses or neglects to attend as a witness, or to produce any books, records, accounts, or papers in that person’s possession, custody, or control, in response to the subpoena or who refuses to answer any question pertinent to the matter under investigation by the board put to the person by any member of the board, its secretary, or designated representative, is guilty of contempt, and may be punished by a court of competent jurisdiction by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding five days, or by both such fine and imprisonment.

history: (History: Amended by Stats. 2021, Ch. 50, Sec. 120. (AB 378) Effective January 1, 2022.)


text: Every person served with a subpena who fails or neglects without just excuse to obey it, and every officer who refuses to obey the rules prescribed by the board or to perform the duties prescribed in the rules, forfeits to the State five hundred dollars ($500), to be recovered by action in the name of the board. Such action may be commenced and tried in any county of the State.


text:
The board shall report annually to the Governor, the report to be printed at state expense. The report shall show:

(a) The assessed value of state-assessed and locally assessed real and personal property in each county and the assessed value of state-assessed and locally assessed property in each incorporated city or town.

(b) Information concerning other taxes which it administers.

(c) Such further information and suggestions as it shall deem proper.

history: (History: Amended by Stats. 1982, Ch. 327, Sec. 45. Effective June 30, 1982.)


text: The board may require anybody having knowledge of the business of any person who is or whose property is subject to assessment by it, or having the custody of the books, accounts, and papers of that person, to attend before it, or any of its members, and bring for inspection any books, accounts, or papers, of that person in that person’s possession and under that person’s control, and to testify under oath touching any matter relating to the organization or business of that person.

history: (History: Amended by Stats. 2021, Ch. 50, Sec. 121. (AB 378) Effective January 1, 2022.)


text: The board may examine, as a board, individually, or through its staff, the books, accounts, and papers of all persons required to report to it, or having knowledge of the affairs of those required so to report.


text: Notwithstanding Section 1808.5 of the Vehicle Code, the board, as a board, individually, or through its staff, may obtain copies of fullface engraved pictures or photographs of licensees directly from the Department of Motor Vehicles for the purposes of enforcing the duties, powers, and responsibilities described in Section 15600.

history: (History: Added by Stats. 2017, Ch. 252, Sec. 7. (AB 131) Effective September 16, 2017.)


text:
Any member or ex-member of the State Board of Equalization, or any agent employed by it, or the Controller, or ex-Controller, or any person employed by the Controller or ex-Controller, or any person who has at any time obtained knowledge from any of the foregoing officers or persons shall not divulge or make known in any manner not provided by law, any of the following items of information concerning the business affairs of companies reporting to the board:

(a) Any information concerning the business affairs of any company that is gained during an examination of its books and accounts or in any other manner, and is not required by law to be reported to the State Board of Equalization.

(b) Any information, other than the assessment and the amount of taxes levied, obtained by the State Board of Equalization in accordance with law from any company other than one concerning which that information is required by law to be made public.

(c) Any particular item of information relating to the disposition of its earnings contained in the report of a quasi-public corporation that the corporation, by written communication specifying the items and presented at the time when it files its report, requests shall be treated as confidential.

Nothing in this section shall be construed as preventing examination of these records and reports by law enforcement agencies, grand juries, boards of supervisors, or their duly authorized agents, employees or representatives conducting an investigation of an assessor’s office pursuant to Section 25303, and other duly authorized legislative or administrative bodies of the state pursuant to their authorization to examine these records.

Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest, and penalties.

The Governor may authorize examination of these reports by other state officers. In that event the information obtained by these persons shall not be made public. The Governor, however, may direct that any of the information referred to in this section shall be made public.

Any violation of this section is a misdemeanor and punishable by a fine not to exceed one thousand dollars ($1,000), or by imprisonment not to exceed six months, or both, at the discretion of the court.

history: (History: Amended by Stats. 2021, Ch. 50, Sec. 122. (AB 378) Effective January 1, 2022.)


text: By order entered upon its minutes and for good cause shown, the board may extend for not exceeding 30 days the time fixed for filing any report required by it.


text: The board, whenever it deems it necessary to ensure voluntary compliance with the due dates prescribed by law for submission of any remittance, claim for credit or refund, document, return, or other information delivered to the board through the United States mail or through a bona fide commercial delivery service, may establish a uniform policy for the acceptance of the remittance, claim for credit or refund, document, return, or other information in cases where the cancellation mark stamped upon the envelope containing the remittance, claim for credit or refund, document, return, or other information shows a date after the date specified in law. This policy shall not be construed as an extension of the prescribed time limits for remitting payments, filing claims for refund or credit, submitting documents, returns, or other information.

history: (History: Added by Stats. 1999, Ch. 929, Sec. 1. Effective January 1, 2000.)


text: The board may hire or lease upon the written approval of the Department of General Services any property, real or personal, for its occupancy or use in the performance of its duties.

history: (History: Amended by Stats. 1965, Ch. 371.)


text: The board may sell at prices fixed by the board copies of compilations of the revenue laws of the State, maps, and other documents.

history: (History: Amended by Stats. 1961, Ch. 362.)


text:
When requested by the legislative body of any county, city, or city and county or the assessor to render advisory or other service, other than those services specified in this chapter, the board may contract, at not less than cost and subject to regulations approved by the Director of General Services, to render such services.

In addition to any other service the board may render under this section, it is the intent of the Legislature that the board furnish auditor and appraisal personnel, on request, to local taxing authorities to aid in making postaudits of personal property. The board shall report to the Legislature annually on all requests received under this section and the disposition of these requests.

All money received by the Board of Equalization pursuant to such contracts shall be paid into the State Treasury to the credit and in augmentation of the current appropriation of the board.


text:
(a) The members of the State Board of Equalization and the employees thereof shall not engage in any gainful profession, trade, business or occupation whatsoever for any person, firm or corporation, or be so engaged in their own behalf, which profession, trade, business or occupation is incompatible or involves a conflict of interest with their property tax duties as members and employees of the board. Conflict of interest shall include receipt of compensation or gifts from private persons or firms for advice or other services relating to the taxation or assessment of property.

(b) The violation of subdivision (a) by any member of the board shall constitute malfeasance in office.

(c) The violation of subdivision (a) by any employee of the board shall be grounds for dismissal. Disciplinary proceedings for any such violation shall be taken pursuant to Article 3 (commencing with Section 19570), Chapter 8, Part 2, Division 5, Title 2, of the Government Code.

history: (History: Added by Stats. 1976, Ch. 877.)


text:
(a) This section shall be known, and may be cited, as the Quentin L. Kopp Conflict of Interest Act of 1990.

(b) Prior to rendering any decision in any adjudicatory proceeding pending before the State Board of Equalization, each member who knows or has reason to know that the member received a contribution or contributions within the preceding 12 months in an aggregate amount of two hundred fifty dollars ($250) or more from a party or party’s agent, or from any participant or participant’s agent, shall disclose that fact on the record of the proceeding.

(c) No member shall make, participate in making, or in any way attempt to use the member’s official position to influence, the decision in any adjudicatory proceeding pending before the board if the member knows or has reason to know that that member received a contribution or contributions in an aggregate amount of two hundred fifty dollars ($250) or more within the preceding 12 months from a party or party’s agent, or from any participant or participant’s agent, and if the member knows or has reason to know that the participant has a financial interest in the decision, as that term is used in Article 1 (commencing with Section 87100) of Chapter 7 of Title 9.

(d) Notwithstanding subdivision (c), if a member receives a contribution which would otherwise require disqualification under subdivision (c), and the member returns the contribution within 30 days from the time the member knows, or has reason to know, about the contribution and the adjudicatory proceeding pending before the board, the member’s participation in the proceeding shall be deemed lawful.

(e) A party to, or a participant in, an adjudicatory proceeding pending before the board shall disclose on the record of the proceeding any contribution or contributions in an aggregate amount of two hundred fifty dollars ($250) or more made within the preceding 12 months by the party or participant, or the party’s or participant’s agent, to any member of the board.

(f) When a close corporation is a party to, or a participant in, an adjudicatory proceeding pending before the board, the majority shareholder is subject to the disclosure requirement specified in this section.

(g) For purposes of this section, if a deputy to the Controller sits at a meeting of the board and votes on behalf of the Controller, the deputy shall disclose contributions made to the Controller and shall disqualify the deputy from voting pursuant to the requirements of this section.

(h) For purposes of this section:

(1) “Contribution” has the same meaning prescribed in Section 82015 and the regulations adopted thereto.

(2) “Party” means any person who is the subject of an adjudicatory proceeding pending before the board.

(3) “Participant” means any person who is not a party but who actively supports or opposes a particular decision in an adjudicatory proceeding pending before the board and who has a financial interest in the decision, as described in Article 1 (commencing with Section 87100) of Chapter 7 of Title 9. A person actively supports or opposes a particular decision if the person lobbies in person the members or employees of the board, testifies in person before the board, or otherwise acts to influence the members of the board.

(4) “Agent” means any person who represents a party to or participant in an adjudicatory proceeding pending before the board. If a person acting as an agent is also acting as an employee or member of a law, accounting, consulting, or other firm, or a similar entity or corporation, both the entity or corporation and the person are agents.

(5) “Adjudicatory proceeding pending before the board” means a matter for adjudication that has been scheduled and appears as an item on a meeting notice of the board as required by Section 11125 as a contested matter for administrative hearing before the board members. A consent calendar matter is not included unless the matter has previously appeared on the calendar as a nonconsent item, or has been removed from the consent calendar for separate discussion and vote, or the item is one about which the member has previously contacted the staff or a party.

(6) A member knows or has reason to know about a contribution if, after the adjudicatory proceeding first appears on a meeting notice of the board, facts have been brought to the member’s personal attention that the member has received a contribution which would require disqualification under subdivision (c), or that the member received written notice from the board staff, before commencement of the hearing and before any subsequent decision on the matter, that a specific party, close corporation, or majority shareholder, or agent thereof, or any participant having a financial interest in the matter, or agent thereof, in a specific, named adjudicatory proceeding before the board, made a contribution or contributions within the preceding 12 months in an aggregate amount of two hundred fifty dollars ($250) or more. Each member shall provide board staff with a copy of each of the member’s campaign statements at the time each of those statements is filed.

The notice of contribution shall be on a form prescribed under rules adopted by the board to provide for staff inquiry of each party, participant, close corporation, and its majority shareholder, and any agent thereof, to determine whether any contribution has been made to a member, and, if so, in what aggregate amount and on what date or dates within the 12 months preceding an adjudicatory proceeding or decision.

In addition, the staff shall inquire and report on the record as follows:

(A) Whether any party or participant is a close corporation, and, if so, the name of its majority shareholder.

(B) Whether any agent is an employee or member of any law, accounting, consulting, or other firm, or similar entity or corporation, and, if so, its name and address and whether a contribution has been made by any such person, firm, corporation, or entity.

(i) (1) Any person who knowingly or willfully violates any provision of this section is guilty of a misdemeanor.

(2) No person convicted of a misdemeanor under this section shall be a candidate for any elective office or act as a lobbyist for a period for four years following the time for filing a notice of appeal has expired, or all possibility of direct attack in the courts of this state has been finally exhausted, unless the court at the time of sentencing specifically determines that this provision shall not be applicable. A plea of nolo contendere shall be deemed a conviction for the purposes of this section.

(3) In addition to other penalties provided by law, a fine of up to the greater of ten thousand dollars ($10,000), or three times the amount the person failed to disclose or report properly, may be imposed upon conviction for each violation.

(4) Prosecution for violation of this section shall be commenced within four years after the date on which the violation occurred.

(5) This section shall not prevent any member of the board from making, or participating in making, a governmental decision to the extent that the member’s participation is legally required for the action or decision to be made. However, the fact that a member’s vote is needed to break a tie does not make the member’s participation legally required.

history: (History: Amended by Stats. 2021, Ch. 50, Sec. 123. (AB 378) Effective January 1, 2022.)


text:
(a) The State Board of Equalization shall make surveys in each county and city and county to determine the adequacy of the procedures and practices employed by the county assessor in the valuation of property for the purposes of taxation and in the performance generally of the duties enjoined upon the county assessor.

(b) The surveys shall include a review of the practices of the assessor with respect to uniformity of treatment of all classes of property to ensure that all classes are treated equitably, and that no class receives a systematic overvaluation or undervaluation as compared to other classes of property in the county or city and county.

(c) The surveys may include a sampling of assessments from the local assessment rolls. Any sampling conducted pursuant to subdivision (b) of Section 15643 shall be sufficient in size and dispersion to ensure an adequate representation therein of the several classes of property throughout the county.

(d) In addition, the board may periodically conduct statewide surveys limited in scope to specific topics, issues, or problems requiring immediate attention.

(e) The board’s duly authorized representatives shall, for purposes of these surveys, have access to, and may make copies of, all records, public or otherwise, maintained in the office of any county assessor.

(f) The board shall develop procedures to carry out its duties under this section after consultation with the California Assessors’ Association. The board shall also provide a right to each county assessor to appeal to the board appraisals made within the county assessor’s county where differences have not been resolved before completion of a field review and shall adopt procedures to implement the appeal process.

history: (History: Amended by Stats. 2021, Ch. 50, Sec. 124. (AB 378) Effective January 1, 2022.)

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 2. Surveys of Local Assessment Procedures


text:
In order to verify the information furnished to the assessor of the county, the board may audit the original books of account, wherever located, of any person owning, claiming, possessing, or controlling property included in a survey conducted pursuant to this chapter if the property is of a type for which accounting records are useful sources of appraisal data.

No appraisal data relating to individual properties obtained for the purposes of any survey under this chapter shall be made public, and no state or local officer or employee thereof gaining knowledge thereof in any action taken under this chapter shall make any disclosure with respect thereto except as that may be required for the purposes of this chapter. Except as specifically provided herein, any appraisal data may be disclosed by the board to any assessor, or by the board or the assessor to the assessee of the property to which the data relate.

The board shall permit an assessee of property to inspect, at the appropriate office of the board, any information and records relating to an appraisal of the assessee’s property, including “market data” as defined in Section 408 of the Revenue and Taxation Code. However, no information or records, other than “market data,” which relate to the property or business affairs of a person other than the assessee shall be disclosed.

Nothing in this section shall be construed as preventing examination of that data by law enforcement agencies, grand juries, boards of supervisors, or their duly authorized agents, employees, or representatives conducting an investigation of an assessor’s office pursuant to Section 25303, and other duly authorized legislative or administrative bodies of the state pursuant to their authorization to examine that data.

history: (History: Amended by Stats. 2021, Ch. 50, Sec. 125. (AB 378) Effective January 1, 2022.)

chapter: 2. Surveys of Local Assessment Procedures


text: The board shall send members of its staff to the several counties and cities and counties of the state for the purpose of conducting that research it deems essential for the completion of a survey report pursuant to Section 15640 with respect to each county and city and county. The survey report shall show the volume of assessing work to be done as measured by the various types of property to be assessed and the number of individual assessments to be made, the responsibilities devolving upon the county assessor, and the extent to which assessment practices are consistent with or differ from state law and regulations. The report may show the county assessor’s requirements for maps, records, and other equipment and supplies essential to the adequate performance of the county assessor’s duties, the number and classification of personnel needed by the county assessor for the adequate conduct of the county assessor’s office, and the fiscal outlay required to secure for that office sufficient funds to ensure the proper performance of its duties.

history: (History: Amended by Stats. 2021, Ch. 50, Sec. 126. (AB 378) Effective January 1, 2022.)


text:
(a) The board shall proceed with the surveys of the assessment procedures and practices in the several counties and cities and counties as rapidly as feasible, and shall repeat or supplement each survey at least once in five years.

(b) The surveys of the 10 largest counties and cities and counties shall include a sampling of assessments on the local assessment rolls as described in Section 15640. In addition, the board shall each year, in accordance with procedures established by the board by regulation, select at random at least three of the remaining counties or cities and counties, and conduct a sample of assessments on the local assessment roll in those counties. If the board finds that a county or city and county has “significant assessment problems,” as provided in Section 75.60 of the Revenue and Taxation Code, a sample of assessments will be conducted in that county or city and county in lieu of a county or city and county selected at random. The 10 largest counties and cities and counties shall be determined based upon the total value of locally assessed property located in the counties and cities and counties on the lien date that falls within the calendar year of 2021 and every fifth calendar year thereafter.

(c) The statewide surveys which are limited in scope to specific topics, issues, or problems may be conducted whenever the board determines that a need exists to conduct a survey.

(d) When requested by the legislative body or the assessor of any county or city and county to perform a survey not otherwise scheduled, the board may enter into a contract with the requesting local agency to conduct that survey. The contract may provide for a board sampling of assessments on the local roll. The amount of the contracts shall not be less than the cost to the board, and shall be subject to regulations approved by the Director of General Services.

(e) This section shall become operative on January 1, 2026.

history: (History: Amended (as added by Stats. 2015, Ch. 404, Sec. 2) by Stats. 2020, Ch. 371, Sec. 11. (SB 1473) Effective January 1, 2021. Section operative January 1, 2026, by its own provisions.)


text: The surveys shall incorporate reviews of existing assessment procedures and practices as well as recommendations for their improvement in conformity with the information developed in the surveys as to what is required to afford the most efficient assessment of property for tax purposes in the counties or cities and counties concerned.

history: (History: Amended by Stats. 1996, Ch. 1087, Sec. 6. Effective January 1, 1997.)


text:
(a) Upon completion of a survey of the procedures and practices of a county assessor, the board shall prepare a written survey report setting forth its findings and recommendations and transmit a copy to the assessor. In addition the board may file with the assessor a confidential report containing matters relating to personnel. Before preparing its written survey report, the board shall do both of the following:

(1) Meet with the assessor to discuss and confer on those matters which may be included in the written survey report.

(2) Notify the former assessor if the survey reviews the former assessor’s procedures and practices, and meet with the former assessor, upon the former assessor’s request, to discuss and confer on those matters that may be included in the survey report.

(b) Within 30 days after receiving a copy of the survey report, the assessor may file with the board a written response to the findings and recommendations in the survey report.

The board may, for good cause, extend the period for filing the response.

(c) (1) The survey report, together with the assessor’s response, if any, and the board’s comments, if any, shall constitute the final survey report. An addendum to the final survey report shall be published to include a former assessor’s written response to the findings and recommendations in the survey report that reviewed the former assessor’s procedures and practices, if any, and the board’s comments, if any. The final survey report shall be issued by the board within 12 months after the date the board began the survey.

(2) Within a year after receiving a copy of the final survey report, and annually thereafter, no later than the date on which the initial report was issued by the board and until all issues are resolved, the assessor shall file with the board of supervisors a report, indicating the manner in which the assessor has implemented or intends to implement, or the reasons for not implementing, the recommendations of the survey report, with copies of that response being sent to the Governor, the Attorney General, the State Board of Equalization, the Senate and Assembly, and to the grand juries and assessment appeals boards of the counties to which they relate.

history: (History: Amended by Stats. 2020, Ch. 371, Sec. 12. (SB 1473) Effective January 1, 2021.)


text: Copies of final survey reports, with any addendums, shall be filed with the Governor, Attorney General, and with the assessors, the boards of supervisors, the grand juries and assessment appeals boards of the counties to which they relate, and to other assessors of the counties unless one of these assessors notifies the State Board of Equalization to the contrary and, on the opening day of each regular session, with the Senate and Assembly.

history: (History: Amended by Stats. 2020, Ch. 371, Sec. 13. (SB 1473) Effective January 1, 2021.)


text: For purposes of this chapter, “public record” means any public record as defined in Section 7920.530.

history: (History: Amended by Stats. 2021, Ch. 615, Sec. 182. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)

chapter: 3. Access to Public Records

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 3. EXECUTIVE DEPARTMENT > 3. Access to Public Records


text:
(a) In light of State Board of Equalization v. Superior Court, 10 Cal.App.4th 1177, in which the Court of Appeal affirmed an order of the superior court that the State Board of Equalization disclose its working law, it is the intent of the Legislature, in enacting this chapter, to establish procedures and mechanisms that facilitate maximum accessibility to the public records maintained by the board.

(b) The Legislature finds and declares that greater disclosure and better understanding of tax laws and regulations will encourage increased tax compliance.

history: (History: Added by Stats. 1998, Ch. 1049, Sec. 2. Effective January 1, 1999.)


text: Pursuant to Article 1 (commencing with Section 7922.630) of Chapter 2 of Part 3 of Division 10 of Title 1, the State Board of Equalization shall adopt regulations to establish procedures and guidelines to access public records. These regulations shall facilitate maximum public accessibility to the board’s public records. These regulations shall specifically identify and describe the types of public records pertaining to the tax and the fee programs maintained by the board.

history: (History: Amended by Stats. 2021, Ch. 615, Sec. 183. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)


text: Notwithstanding Section 7550.5, the State Board of Equalization shall study and report to the Legislature, on or before January 1, 2000, on the feasibility and cost of creating and maintaining a subject matter index of public records pertaining to the tax and fee program administered by the board.