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STATE BOARD OF EQUALIZATION

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STATE BOARD OF EQUALIZATION
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
BETTY T. YEE
Acting Member
First District, San Francisco
450 N STREET, SACRAMENTO, CALIFORNIA
PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0080
(916) 322-2270 • FAX (916) 324-3984
www.boe.ca.gov
BILL LEONARD
Second District, Sacramento/Ontario
CLAUDE PARRISH
Third District, Long Beach
STATE BOARD OF EQUALIZATION MEETING
450 N Street, Sacramento
JOHN CHIANG
Fourth District, Los Angeles
STEVE WESTLY
State Controller, Sacramento
December 12-13, 2006
PRELIMINARY RECORD OF BOARD ACTION
RAMON J. HIRSIG
Executive Director
Tuesday, December 12, 2006
The following is a preliminary record of Board actions taken at the December 12,
2006 Board Meeting. This is not an official record and is subject to correction or
modification. The official record of the Board’s actions is the minutes of the Board,
which will be adopted at a subsequent meeting.
The Board's decision reflects only the issues resolved by the Board at the meeting.
Issues resolved prior to the meeting are not reflected in this document.
If you would like specific information regarding items on this Preliminary Record of
Board Action, please telephone Rose Smith at (916) 323-9656 or e-mail:
[email protected] Please be advised that material containing confidential
taxpayer information cannot be publicly disclosed.
Board Committee Meetings – Please see Page 22, O. Approval of Board Committee
Minutes, for voting results.
A.
HOMEOWNER AND RENTER PROPERTY TAX ASSISTANCE HEARINGS
There were no items for this matter.
B.
CORPORATE FRANCHISE AND PERSONAL INCOME TAX HEARINGS
B1.
Mark S. Collins and Marcia L. Collins, 312870
DECISION
Taxpayers’ Appeal Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Absent
Mr. Westly/Ms. Mandel
Not Participating
Ms. Yee
Yes
Mr. Chiang
Yes
Page 1 of 35
STATE BOARD OF EQUALIZATION MEETING
C.
__TUESDAY, DECEMBER 12, 2006
B2.
Ronald Tomsic, 294757
DEFERRED TO MARCH SACRAMENTO
B3.
Nassco Holdings, Inc., 317434
DEFERRED
SALES AND USE TAX APPEALS HEARINGS
C1.
James W. McKenney, 283203 (KHO)
DECISION
Taxpayer’s Petition Denied
C2.
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Absent
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Fireside-Corkwood, Inc., 252969 (KH)
DECISION
Taxpayer’s Petition Denied
C3.
MEMBER
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Absent
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
P J Helicopters, Inc., 224188 (UT)
Appearance Waived
DECISION
Taxpayer’s Petition Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Absent
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 2 of 35
STATE BOARD OF EQUALIZATION MEETING
C4.
__TUESDAY, DECEMBER 12, 2006
Shannon McKelvey and Clarence McKelvey, 242685 (KH)
DECISION
MEMBER
BOARD VOTE
No Final Board Determination
Mr. Leonard
Yes
Ordered that Taxpayers be
granted 30 days to submit post
hearing documentation, the
Department 30 days to
respond and the Appeals
Division 30 days to prepare a
recommendation to the Board
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
C5.
G.
Parquette Industries, Inc., 283835 (JHF)
POSTPONEDTO MARCH SACRAMENTO
TAX PROGRAM NONAPPEARANCE MATTERS – CONSENT
G1 Legal Appeals Matters
DECISION
MEMBER
BOARD VOTE
Approved Staff
Recommendations
Mr. Leonard
Yes
Mr. Parrish
Yes
No Final Determination on
Sub-items 1a, 1b, 1c
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
¾ Petitions for Rehearing
1a. United Parcel Service, Inc., 98724, 126831, 131381, 153034,
192709, 242411 (OH)
1b. United Parcel Service, Inc., 98726, 131383, 131431, 153036,
207917, 242304 (EAA)
1c. United Parcel Service, Inc., 272826 (CH)
¾ Hearing Notices Sent – No Response
2. Milton McKenzie Investment Corporation, 129605, 138569 (BH)
¾ Petitions for Release of Seized Property
3. Aziz A. Zora and Ramzi M. Hanna, 362974 (ET)
4. Roy Ngo and Tan Thanh Ngo, 374010 (ET)
5. Nune Tolmajyan, 374012 (ET)
6. Mohammad Z. Homayun, 372185 (ET)
Page 3 of 35
STATE BOARD OF EQUALIZATION MEETING
__TUESDAY, DECEMBER 12, 2006
G2 Franchise and Income Tax Matters
DECISION
MEMBER
BOARD VOTE
Approved Staff
Recommendations
Mr. Leonard
Yes
Mr. Parrish
Yes
No Final Determination on
Sub-item 24 & 32
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
¾ Decisions
1. Alfred J. Antonini, 283987
2. Ledle Arreola, 332699
3. Richard Brown and Louise Brown, 348733
4. Jose De Jesus Cervantes, 332852
5. Christine Chiang, 332393
6. Elizabeth Cortez, 333187
7. Leopoldo D. Cotaco, 330272
8. Susan Douglas, 342131
9. Marc Goudeau, 304303
10. Carlos Longoria, 339839
11. David R. Mallegg, 343154
12. Micro Devices Technology, Inc., 315475
13. Conrad J. Mondon, 314845
14. Abundio Montoya, 333219
15. Walter O. Munoz, 333235
16. Samuel E. Portillo. 333493
17. Nolberto Torres Rogel, 337088
18. Luis Rodriguez, 342408
19. Isaias Valdez Soto, 333214
20. Howard James Stockwell, 310307
21. Darrel Alan Travis, 339857
22. Juana Maravilla Villalobos, 336710
23. Joseph Zelman, 332675
¾ Petitions for Rehearing
24. Billy W. Blanks and Gayle H. Blanks, 268581
BG Star Productions, Inc., 268579
25. David C. Claunch, 281451
26. Howard L. Greenblatt and Debra D. Greenblatt, 303631
27. Michael E. Hodsdon, 305183
28. Allen Nichelini, 311076
29. Steven R. Nicholas, 306724
30. Alfred R. Penn, 315199
31. Lori Pridemore, 315439
32. Kenneth A. Sauer and Eliza B. Sauer, 308089
33. J. Ricardo Sobrevilla and Enedelia Sobrevilla, 310301
34. Melvin A. Vides, 310520
Page 4 of 35
STATE BOARD OF EQUALIZATION MEETING
__TUESDAY, DECEMBER 12, 2006
G3 Homeowner and Renter Property Tax
Assistance Matters
DECISION
Approved Staff
Recommendations
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
¾ Decisions
1. Armita Agagulyan, 335930
2. Jeff Alan Ashe, 347701
3. Loreta R. Aylor, 339844
4. Violet M. Bates, 339315
5. Luis Castellanos, 340531
6. Mary Cook, 334700
7. Dorothy Cowling, 330229
8. Toni A. Daniels, 340530
9. Jean Day, 348949
10. Donna Defrancesco, 336608
11. Katharine Djerahian, 330506
12. Stacy Fields, 335918
13. Sherian A. Gibson, 330650
14. Wayne Halberg, 335892
15. Terry Lee Holloway, 347347
16. Nancy Barbara Leon, 339308
17. Ora Lee Littlejohn, 335141
18. Delia Masse, 339330
19. Tyiest Mayo, 335271
20. Steven L. Meldgin, 341156
21. G. A. Nadjmabadi, 340608
22. Arthur M. Pride, 348142
23. Diane Ranta, 339332
24. John Williams, Jr., 345769
25. Douglas Wright, 345389
Page 5 of 35
STATE BOARD OF EQUALIZATION MEETING
__TUESDAY, DECEMBER 12, 2006
G4 Sales and Use Taxes Matters
DECISION
MEMBER
BOARD VOTE
Approved Staff
Recommendations
Mr. Leonard
Yes
Mr. Parrish
Yes
No Final Determination on
Sub-item 4
Mr. Westly/Ms. Mandel
Yes - not participating in
sub-item 6
Ms. Yee
Yes
Mr. Chiang
Yes - not participating in
sub-item 6
¾ Redetermination
1. Comexi North America, Inc., 318328 (OHA)
¾ Relief of Penalty/Interest
2. United Rentals Northwest, Inc., 373684 (OHB)
3. ADT Security Services, Inc., 372814 (OHC)
¾ Denials of Claims for Refund
4. Edwin M. Culver, 350298 (GHC)
5. Citicapital Commercial Leasing, 203723 (OHC)
6. Best Buy Store L P, 359815 (OHA)
7. Union Acceptance Corporation, 372477 (OHA)
G5 Sales and Use Taxes Matters – Credits, Cancellations,
and Refunds
DECISION
MEMBER
BOARD VOTE
Approved Staff
Recommendations
Mr. Leonard
Yes
Mr. Parrish
Yes
No Final Determination on
Sub-item 1 & 4
Mr. Westly/Ms. Mandel
Yes - not participating in
sub-item 15
Ms. Yee
Yes
Mr. Chiang
Yes - not participating in
sub-item 35
¾ Credits and Cancellations
1. Cirilo Montes, 361150 (EH)
2. Mark Finkle, 375200 (CH)
¾ Refunds
3. Universal City Studios, Inc., 363127 (AC)
4. Kawasaki Motors Corporation USA, 353580 (EAA)
5. Harris Corporation, 315297 (OHA)
6. Cisco Systems, Inc., 332303 (GH)
7. The Bottarini Corporation, 372167 (BH)
8. Thoratec Laboratories Corporation, 372819 (CH)
Page 6 of 35
STATE BOARD OF EQUALIZATION MEETING
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
__TUESDAY, DECEMBER 12, 2006
Sybase, Inc., 354959 (CH)
Solar Turbines, Inc., 314865 (FH)
Cubic Defense Systems, Inc., 375114 (FH)
Ecolab, Inc., 336747 (OHA)
KHS, A Division of Klochner KHS, 350938 (OHA)
Chevrolet Motor Division, 374009 (OHA)
Daimler Chrysler Corporation, 373562 (CHA)
Fluoresco Lighting-Sign Maint. Corporation, 304351 (OH)
Bevco Sales International, Inc., 348914 (OH)
Make-Up Art Cosmetics, Inc., 312963 (OHB)
Lu Mend, Inc., 335893 (BH)
Waseem Ahmed, 331483 (KHO)
Hat Trick Catering, Inc., 339165 (AC)
Hollywood Rental Production Service, LLC, 375119 (AC)
Ubiquitel Operating Company, 374036 (OHB)
See’s Candy Shops, Inc., 352040 (BH)
See’s Candies, Inc., 352042 (BH)
Wescom Credit Union, 311038 (AP)
Use Credit Union, 362184 (FH)
USA Federal Credit Union, 372824 (FH)
Famous Design, 288959 (AS)
Top Auto Finance, Inc., 362313 (AC)
Union Acceptance Corporation, 341198 (OHA)
Optimum Group, LLC, 334149 (OHA)
Target Therapeutics, Inc., 328899 (CH)
A – L Financial Corporation, 372011 (EA)
Cig Financial, 360922 (EAA)
Star Bright Furniture, Inc., 372823 (ARH)
BWNVT Motors, Inc., 345177 (EAA)
G6 Special Taxes Matters
DECISION
Approved Staff
Recommendations
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes - not participating in
sub-items 1 and 2
Ms. Yee
Yes
Mr. Chiang
Yes
¾ Relief of Penalty
1. Pacificare Life & Health Insurance Company, 298643 (ET) “CF”
2. Jefferson National Life, Insurance Company, 355592 (ET) “CF”
¾ Redetermination
3. Karl Kolpin, 192596 (ET)
Page 7 of 35
STATE BOARD OF EQUALIZATION MEETING
__TUESDAY, DECEMBER 12, 2006
G7 Special Taxes Matters – Credits, Cancellations,
and Refunds
DECISION
Approved Staff
Recommendations
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes - not participating in
sub-item 3
Ms. Yee
Yes
Mr. Chiang
Yes
¾ Credits and Cancellations
1. Agracon, Inc., 376813 (MT)
¾ Refunds
2. McLane/Suneast, Inc., 374158 (ET)
3. Diageo North America, Inc., 355593 (ET) “CF”
There were no items for the following matters
G8 Property Tax Matters
G9 Cigarette License Fee Matters
G10 Legal Appeals Property Tax Matters
H.
TAX PROGRAM NONAPPEARANCE MATTERS – ADJUDICATORY
H1 Legal Appeals Matters
¾ Cases Heard But Not Decided
1. Michael P. Keegan, 254502 (EA)
DECISION
Taxpayer’s Petition Granted
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
No
Mr. Chiang
Yes
Page 8 of 35
STATE BOARD OF EQUALIZATION MEETING
2.
Frederik Van Rooyen, 255046, 309259 (EA)
DECISION
Taxpayer’s Petition Granted
3.
Taxpayers’ Petitions Partially
Granted/Denied
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
No
Mr. Chiang
Yes
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Qwest Communications, Corporation, 246379 (ET)
DECISION
Taxpayer’s Petition Partially
Granted/Denied
5.
MEMBER
Brian Jerome Doherty, 236451 (UT)
John Peter Mouyos, 239662 (EH)
DECISION
4.
__TUESDAY, DECEMBER 12, 2006
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Not participating
R.E.M. Concepts, Inc., 332323 (EH)
DECISION
Taxpayer’s Petitions Partially
Granted/Denied
MEMBER
BOARD VOTE
Mr. Leonard
No
Mr. Parrish
No
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 9 of 35
STATE BOARD OF EQUALIZATION MEETING
6.
__TUESDAY, DECEMBER 12, 2006
California Automobile Insurance Company, 127684, 139404 – “CF”
DECISION
Taxpayer’s Petition Granted
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
No
Mr. Westly/Ms. Mandel
Not Participating
Ms. Yee
Yes
Mr. Chiang
Yes
H2 Franchise and Income Tax Matters
¾ Opinion
1. Deluxe Corporation, 297128
DECISION 1
Adopted Formal Opinion
DECISION 2
Grant 15 vouchers
DECISION 3
Deny 28 vouchers
MEMBER
BOARD VOTE
Mr. Leonard
No
Mr. Parrish
No
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
No
Ms. Yee
No
Mr. Chiang
Yes
MEMBER
BOARD VOTE
Mr. Leonard
No
Mr. Parrish
No
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 10 of 35
STATE BOARD OF EQUALIZATION MEETING
__TUESDAY, DECEMBER 12, 2006
¾ Decisions
2. Mark Crumpacker, 313396
DECISION
Taxpayer’s Appeal Denied –
A $750.00 frivolous appeal
penalty was ordered
3.
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Lisa M. Fagundes, 317594
DECISION
No Final Determination
MEMBER
BOARD VOTE
Mr. Leonard
Mr. Parrish
Mr. Westly/Ms. Mandel
Ms. Yee
Mr. Chiang
4.
G.M.S., 221190
John Marshall, 216967
DECISION
Taxpayers’ Appeals Partially
Granted/Denied
5.
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Joseph Melendez and Rosemary Persico, 330293
DECISION
Taxpayers’ Appeal Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 11 of 35
STATE BOARD OF EQUALIZATION MEETING
6.
Manuel Mireles and Rosa Mireles, 304422
DECISION
Taxpayers’ Appeal Partially
Granted/Denied
7.
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
John J. Roppo, 311951
DECISION
Taxpayer’s Appeal Denied
8.
__TUESDAY, DECEMBER 12, 2006
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Peter M. Soley, 310303
DECISION
Taxpayer’s Appeal Granted
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
¾ Petition for Rehearing
9. Argonaut Group, Inc., 287738
DECISION
No Final Determination
MEMBER
BOARD VOTE
Mr. Leonard
Mr. Parrish
Mr. Westly/Ms. Mandel
Ms. Yee
Mr. Chiang
Page 12 of 35
STATE BOARD OF EQUALIZATION MEETING
__TUESDAY, DECEMBER 12, 2006
¾ Opinion on Petition for Rehearing
10. Patricia Tyler-Griffis, 281239
DECISION
MEMBER
BOARD VOTE
Taxpayer’s Appeal Denied
Mr. Leonard
Yes
Adopted Formal Opinion
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
¾ Matters for Board Consideration
11. Angelina Mike and the Estate of Jorge G. Nunez, 262040
DECISION
No Final Determination
MEMBER
BOARD VOTE
Mr. Leonard
Mr. Parrish
Mr. Westly/Ms. Mandel
Ms. Yee
Mr. Chiang
H3 Homeowner and Renter Property Tax
Assistance Matters
¾ Decision
1. Henderson Wallace Calloway, 332647
DECISION
Taxpayer’s Appeal Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 13 of 35
STATE BOARD OF EQUALIZATION MEETING
__TUESDAY, DECEMBER 12, 2006
H4 Sales and Use Taxes Matters
¾ Denial of Claim for Refund
1. Bericap, LLC, 294804 (EH)
DECISION
No Final Determination
MEMBER
BOARD VOTE
Mr. Leonard
Mr. Parrish
Mr. Westly/Ms. Mandel
Ms. Yee
Mr. Chiang
H5 Sales and Use Taxes Matters – Credits, Cancellations,
and Refunds
¾ Credit and Cancellation
1. Kathleen M. Frawley, 379431 (AP)
DECISION
Approved Credit and
Cancellation
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Not Participating
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
¾ Refunds
2. Dowd & Guild, Inc., 348911 (CH)
DECISION
Taxpayer’s Claim Granted
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Not Participating
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 14 of 35
STATE BOARD OF EQUALIZATION MEETING
3.
__TUESDAY, DECEMBER 12, 2006
Allergan Sales, Inc., 357255 (EAA)
DECISION
No Final Determination
MEMBER
BOARD VOTE
Mr. Leonard
Mr. Parrish
Mr. Westly/Ms. Mandel
Ms. Yee
Mr. Chiang
4.
Husky Injection Molding Systems, Inc., 346221 (OHB)
DECISION
No Final Determination
MEMBER
BOARD VOTE
Mr. Leonard
Mr. Parrish
Mr. Westly/Ms. Mandel
Ms. Yee
Mr. Chiang
5.
Merillat Corporation, 357435 (OHA)
DECISION
Taxpayer’s Claim Granted
6.
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Not Participating
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Allergan Sales, LLC, 356791 (EAA)
DECISION
No Final Determination
MEMBER
BOARD VOTE
Mr. Leonard
Mr. Parrish
Mr. Westly/Ms. Mandel
Ms. Yee
Mr. Chiang
Page 15 of 35
STATE BOARD OF EQUALIZATION MEETING
7.
__TUESDAY, DECEMBER 12, 2006
Allergan Sales, LLC, 357254 (EAA)
DECISION
No Final Determination
MEMBER
BOARD VOTE
Mr. Leonard
Mr. Parrish
Mr. Westly/Ms. Mandel
Ms. Yee
Mr. Chiang
8.
Long Beach Acceptance Corporation, 198737 (EA)
DECISION
No Final Determination
MEMBER
BOARD VOTE
Mr. Leonard
Mr. Parrish
Mr. Westly/Ms. Mandel
Ms. Yee
Mr. Chiang
There were no items for the following matters
H6 Special Taxes Matters
H7 Special Taxes Matters – Credits, Cancellations, and Refunds
H9 Cigarette License Fee Matters
I.
TAX PROGRAM NONAPPEARANCE MATTERS
(Contribution Disclosure forms not required pursuant to Gov. Code, § 15626.)
I2
C.
Offers-in-Compromise Recommendations
There were no items for this matter.
SALES AND USE TAX APPEALS HEARINGS
C6.
Auto World, Inc., 285803 (KH)
DECISION
Taxpayer’s Petition Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Absent
Page 16 of 35
STATE BOARD OF EQUALIZATION MEETING
C7.
Binding Systems of California, Inc., 260936 (CH)
DECISION
Taxpayer’s Petition Denied
C8.
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Absent
Enterprise Rent-A-Car Company of Los Angeles, Inc., 329547 (AS)
APPEARANCE WAIVED
DECISION
Taxpayer’s Claim for Refund
Partially Granted/Denied
C9.
__TUESDAY, DECEMBER 12, 2006
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Absent
Effective Engineering, Inc., 143932 (AC)
DECISION
MEMBER
BOARD VOTE
No Final Board Determination
Mr. Leonard
Yes
Ordered the Department 30
days to respond to supporting
documents submitted by
petitioner at the hearing and the
Appeals Division 30 days to
prepare a recommendation to
the Board
Mr. Parrish
Yes
Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
C10. Joe Singh Sandhu, 186293 (EH)
DECISION
Taxpayer’s Petition Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Absent
Page 17 of 35
STATE BOARD OF EQUALIZATION MEETING
__TUESDAY, DECEMBER 12, 2006
C11. Sierra Railroad Company, 287920, 288213 (JHF)
DECISION
MEMBER
BOARD VOTE
No final determination, the
Mr. Leonard
Board deferred consideration to
Mr. Parrish
the January/February 2007
Ms. Mandel
Sacramento meeting
Ms. Yee
Mr. Chiang
D.
SPECIAL TAXES APPEALS HEARINGS
D1.
Asher Shaitrit, 198549 (ET)
DECISION
The Board deferred
consideration to the
February/March 2007 Culver
City meeting
MEMBER
BOARD VOTE
Mr. Leonard
Mr. Parrish
Ms. Mandel
Ms. Yee
Mr. Chiang
E.
PROPERTY TAX APPEALS HEARINGS
These items were scheduled for Wednesday, December 13, 2006.
F.
PUBLIC HEARINGS
F1. Rule 462.040, Change in Ownership—Joint Tenancies
DECISION
Referred to the Property Tax
Committee to restart the
Interested Parties Process
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Absent
Page 18 of 35
STATE BOARD OF EQUALIZATION MEETING
__TUESDAY, DECEMBER 12, 2006
F2. Regulations 45000 et seq.
Cigarette and Tobacco Products Licensing Act of 2003
DECISION
Adopted Staff
Recommendation
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Absent
F3. Timber Yield Tax Rate
DECISION
Adopted Staff
Recommendation
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Absent
F4. Timber Harvest Values
DECISION
Adopted Staff
Recommendation
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms. Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Absent
Page 19 of 35
STATE BOARD OF EQUALIZATION MEETING
__TUESDAY, DECEMBER 12, 2006
CHIEF COUNSEL MATTERS
J.
Rulemaking
Section 100 Change to Regulations
J1. Regulation 1586, Works of Art and Museum Pieces for Public Display
DECISION
Adopt the section 100 change
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Absent
J2. Regulation 1591, Medicines and Medical Devices
Regulation 1591.2, Wheelchairs, Crutches, Canes and Walkers
Regulation 1591.4, Medical Oxygen Delivery Systems
DECISION
Adopt the section 100 change
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Absent
J3. Regulation 1660, Leases of Tangible Personal Property-In General
DECISION
Adopt the section 100 change
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Absent
Page 20 of 35
STATE BOARD OF EQUALIZATION MEETING
__TUESDAY, DECEMBER 12, 2006
J4. Regulation 1703, Interest and Penalties
DECISION
Adopt the section 100 change
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly/Ms Mandel
Yes
Ms. Yee
Yes
Mr. Chiang
Absent
Petition to Amend Regulation
J5. Regulation 2530, Inventories
DECISION
Grant petition and initiate the
rule making process
MEMBER
BOARD VOTE
Mr. Leonard
No
Mr. Parrish
No
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
There were no items for the following matters.
K.
Business Taxes
L.
Property Taxes
M.
Other Chief Counsel Matters
M1. Recent Federal Developments & Emergency Telephone Users (911)
Surcharge Refund Requests
DECISION
No action taken
MEMBER
BOARD VOTE
Mr. Leonard
Mr. Parrish
Mr. Westly/Ms Mandel
Ms. Yee
Mr. Chiang
ADMINISTRATIVE SESSION
N.
Consent Agenda
There were no items for this matter.
Page 21 of 35
STATE BOARD OF EQUALIZATION MEETING
O.
__TUESDAY, DECEMBER 12, 2006
Approval of Board Committee Meeting Minutes
O1 Legislative Committee
DECISION
MEMBER
Approved Minutes as
Mr. Leonard
presented. The minutes can be Mr. Parrish
accessed at:
Mr. Westly/Ms Mandel
http://www.boe.ca.gov/legdiv/leg
Ms. Yee
meetings06.htm
Mr. Chiang
BOARD VOTE
Yes
Yes
Yes
Yes
Absent
ADJOURNED
Page 22 of 35
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
BETTY T. YEE
Acting Member
First District, San Francisco
450 N STREET, SACRAMENTO, CALIFORNIA
PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0080
(916) 322-2270 • FAX (916) 324-3984
www.boe.ca.gov
BILL LEONARD
Second District, Sacramento/Ontario
STATE BOARD OF EQUALIZATION MEETING
450 N Street, Room 121, Sacramento
December 12-13, 2006
CLAUDE PARRISH
Third District, Long Beach
JOHN CHIANG
Fourth District, Los Angeles
STEVE WESTLY
State Controller, Sacramento
PRELIMINARY RECORD OF BOARD ACTION
RAMON J. HIRSIG
Executive Director
Wednesday, December 13, 2006
The following is a preliminary record of Board actions taken at the December 13,
2006 Board Meeting. This is not an official record and is subject to correction or
modification. The official record of the Board’s actions is the minutes of the Board,
which will be adopted at a subsequent meeting.
The Board's decision reflects only the issues resolved by the Board at the meeting.
Issues resolved prior to the meeting are not reflected in this document.
If you would like specific information regarding items on this Preliminary Record of
Board Action, please telephone Rose Smith at (916) 323-9656 or e-mail:
[email protected] Please be advised that material containing confidential
taxpayer information cannot be publicly disclosed.
SPECIAL PRESENTATIONS
Superior Accomplishment Award Program
ORAL HEARINGS
A.
HOMEOWNER AND RENTER PROPERTY TAX ASSISTANCE HEARINGS
There were no items for this matter.
B.
CORPORATE FRANCHISE AND PERSONAL INCOME TAX HEARINGS
These items were scheduled for Tuesday, December 12, 2006.
C.
SALES AND USE TAX APPEALS HEARINGS
These items were scheduled for Tuesday, December 12, 2006.
D.
SPECIAL TAXES APPEALS HEARINGS
These items were scheduled for Tuesday, December 12, 2006.
Page 23 of 35
STATE BOARD OF EQUALIZATION MEETING
E.
WEDNESDAY, DECEMBER 13, 2006
PROPERTY TAX APPEALS HEARINGS
Petitions for Reassessment of Unitary Value
E1.
Advanced TelCom, Inc. (7813), 358829 – “CF” –
APPEARANCE WAIVED
DECISION
Taxpayer’s Petition Partially
Granted/Denied
E2.
Taxpayer’s Petition Partially
Granted/Denied
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
No
Mr. Chiang
Yes
Cingular Wireless, LLC (2606), 358798 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
E4.
BOARD VOTE
Sprint PCS (2720), 359330 – “CF”
DECISION
E3.
MEMBER
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
No
Mr. Chiang
Yes
La Paloma Generating Company, LLC (1112), 359530 – “CF”
PETITION WITHDRAWN
Page 24 of 35
STATE BOARD OF EQUALIZATION MEETING
E5.
Los Esteros Critical Energy Facility (1143), 358545 – “CF”
Appearance Waived
DECISION
Taxpayer’s Petition Denied
E6.a.
E6.b.
E6.c.
E6.d.
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Metcalf Energy Center (1133), 358540 – “CF”
Pastoria Energy Facility (1131), 358544 – “CF”
Calpine Construction Finance Company (1132), 358542 – “CF”
Delta Energy Center, LLC (1128), 358541 – “CF”
Appearance Waived
DECISION
Taxpayer’s Petition Denied
E7.
WEDNESDAY, DECEMBER 13, 2006
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Questar Southern Trails Pipeline Company (196), 358818 – “CF”
Appearance Waived
DECISION
Taxpayer’s Petition Partially
Granted/Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 25 of 35
STATE BOARD OF EQUALIZATION MEETING
E8.
SureWest Televideo (7961), 358815 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
E9.
WEDNESDAY, DECEMBER 13, 2006
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Not Participating
Mr. Westly
Yes
Ms. Yee
No
Mr. Chiang
Yes
West Coast PCS (2745), 358816 – “CF”
DECISION
Taxpayer’s Petition Denied
MEMBER
BOARD VOTE
Mr. Leonard
No
Mr. Parrish
Not Participating
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
E10. U.S. Telepacific Corporation (7757), 358292 – “CF”
Appearance Waived
DECISION
Taxpayer’s Petition Partially
Granted/Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
E11. Verizon California, Inc., (201), 358738 – “CF”
APPEARANCE WAIVED
DECISION
Taxpayer’s Petition Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Not Participating
Ms. Yee
Yes
Mr. Chiang
Yes
Page 26 of 35
STATE BOARD OF EQUALIZATION MEETING
WEDNESDAY, DECEMBER 13, 2006
E12. Southern California Edison Company (148), 359135 – “CF”
DECISION
Taxpayer’s Petition Granted
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Not Participating
Ms. Yee
No
Mr. Chiang
Not Participating
E13. Covad Communications Company (7706) 358128 – “CF”
DECISION
Taxpayer’s Petition Denied
H.
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
TAX PROGRAM NONAPPEARANCE MATTERS – ADJUDICATORY
H8 Property Tax Matters
¾ Petitions for Reassessment of Unitary Value
1. SFPP, L.P. (461), 359201 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 27 of 35
STATE BOARD OF EQUALIZATION MEETING
2.
Duke Energy Morro Bay, LLC (1104), 358662 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
3.
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
OmniPoint Communications, Inc. (2748), 357202 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
4.
WEDNESDAY, DECEMBER 13, 2006
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
EWI Holdings, Inc. (8021), 358830 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Not Participating
¾ Petition for Penalty Abatement on Unitary Value
5. Intermetro Communications, Inc. (8044), 359091 – “CF”
DECISION
Taxpayer’s Petition Granted
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 28 of 35
STATE BOARD OF EQUALIZATION MEETING
WEDNESDAY, DECEMBER 13, 2006
Petition for Reassessment of Nonunitary Value
6. Union Pacific Railroad Company (843), 373615 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Not Participating
Mr. Chiang
Yes
¾ Petition for Reassessment of Private Railroad Car Tax
7. Cargill, Inc. (5834), 374377 – “CF”
DECISION
Taxpayer’s Petition Granted
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
H10 Legal Appeals Property Tax Matters
¾ Petitions for Reassessment of Unitary Value
1. Advanced Tel, Inc. (7952), 358320 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 29 of 35
STATE BOARD OF EQUALIZATION MEETING
2.
Alpine PCS, Inc. (2746), 359199 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
3.
Taxpayer’s Petition Partially
Granted/Denied
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Comcast Phone of California (7553), 359099 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
5.
MEMBER
Broadwing Communications, LLC (7630), 359204 – “CF”
DECISION
4.
WEDNESDAY, DECEMBER 13, 2006
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Elk Hills Power, LLC (1126), 359139 – “CF”
DECISION
Taxpayer’s Petition Denied
MEMBER
BOARD VOTE
Mr. Leonard
Not Participating
Mr. Parrish
Yes
Mr. Westly
Not Participating
Ms. Yee
Yes
Mr. Chiang
Abstain
Page 30 of 35
STATE BOARD OF EQUALIZATION MEETING
6.
Level 3 Communications, LLC (7761), 359134 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
7.
Taxpayer’s Petition Partially
Granted/Denied
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Looking Glass Networks, Inc. (7861), 359083 – “CF”
DECISION
Taxpayer’s Petition Denied
9.
MEMBER
Lodi Gas Storage, LLC (198), 359133 – “CF”
Lodi Gas Storage, LLC (198), 358341 – “CF”
DECISION
8.
WEDNESDAY, DECEMBER 13, 2006
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
MetroPCS California, LLC (2733), 359138 – “CF”
DECISION
Taxpayer’s Petition Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 31 of 35
STATE BOARD OF EQUALIZATION MEETING
WEDNESDAY, DECEMBER 13, 2006
10. Mountain Utilities (185), 359202 – “CF”
DECISION
Taxpayer’s Petition Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Not Participating
Ms. Yee
Yes
Mr. Chiang
Yes
11. Pacific Gas & Electric Company (0135), 359205– “CF”
DECISION
Taxpayer’s Petition Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Not Participating
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Not Participating
12. San Diego Gas & Electric Company (141), 358723 – “CF”
Southern California Gas Company (141), 358725 – “CF”
DECISION
Taxpayers’ Petition Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Not Participating
Ms. Yee
Yes
Mr. Chiang
Not Participating
13. Starvox Communications, Inc. (8050), 358139 – “CF”
DECISION
Taxpayer’s Petition Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 32 of 35
STATE BOARD OF EQUALIZATION MEETING
WEDNESDAY, DECEMBER 13, 2006
14. Telco Network Services, Inc. (7762), 359098 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
15. Vartec Telecom, Inc. (2475), 359097 – “CF”
DECISION
Taxpayer’s Petition Partially
Granted/Denied
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
¾ Petition for Reassessment of Unitary Escaped Assessment
16. Southern California Gas Company (149), 342132 – “CF”
DECISION
Taxpayer’s Petition Granted
I.
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Not Participating
Ms. Yee
No
Mr. Chiang
Not Participating
TAX PROGRAM NONAPPEARANCE MATTERS
I1
Property Taxes Matters
DECISION
Approved Staff
Recommendations
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 33 of 35
STATE BOARD OF EQUALIZATION MEETING
WEDNESDAY, DECEMBER 13, 2006
¾ Audits
1. Wild Goose Storage, Inc., (195) “CF”
2. 01 Communications, Inc., (7791) “CF”
¾ Unitary Land Escaped Assessments – “CF”
3. (a)
California Rural Service Area #1, Inc., (2671) - “CF”
(b)
Metro PCS California/Flordia, Inc., (2733) - “CF”
(c)
Sprint Nextel Corporation (2737) - “CF”
(d)
OmniPoint Communications, Inc., (2748) - “CF”
(e)
Edge Wireless, LLC (2753) - “CF”3
¾ Board Roll Changes
4. 2003 State-Assessed Property Roll - “CF”
ADMINISTRATIVE SESSION
P.
Other Administrative Matters
P1
Executive Director’s Report
Executive Director’s opportunity to report on matters of interest
to the Board.
1.
2.
3.
4.
5.
Headquarters Windows Project Update
Timetable for Vacant CEA Positions
E-Filing Update
Status of KPMG Diagnostic Review Study and Discussion
Strategic Plan Status Report
DECISION
MEMBER
No action required/update only
Mr. Leonard
Mr. Parrish
Mr. Westly
Ms. Yee
Mr. Chiang
P2
Interagency Agreements Over $1 Million
DECISION
Approved Staff
Recommendation
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
Page 34 of 35
STATE BOARD OF EQUALIZATION MEETING
WEDNESDAY, DECEMBER 13, 2006
ORGANIZATION OF THE BOARD
¾
The Board will vote to appoint an interim Chair and Vice Chair to be in effect
until the first Board meeting in January 2007.
DECISION
Appointed Mr. Parrish Chair for
the remainder of the day,
Ms. Yee interim Chair and
Mr. Leonard interim Vice Chair
MEMBER
BOARD VOTE
Mr. Leonard
Yes
Mr. Parrish
Yes
Mr. Westly
Yes
Ms. Yee
Yes
Mr. Chiang
Yes
ADJOURNED
Page 35 of 35
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