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Document 1838817
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
BETTY T. YEE
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
MICHELLE STEEL
Third District, Rolling Hills Estates
JEROME E. HORTON
Fourth District, Los Angeles
STATE BOARD OF EQUALIZATION MEETING
450 N Street, Room 121, Sacramento
July 13-15, 2010
JOHN CHIANG
State Controller
______
BARBARA ALBY
Acting Member
Second District, Sacramento
______
PRELIMINARY RECORD OF BOARD ACTIONS
RAMON J. HIRSIG
Executive Director
Tuesday, July 13, 2010
The following is a preliminary record of Board actions taken at the July 13-15, 2010
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 Joann Richmond at 916-322-1931 or e-mail:
[email protected] Please be advised that material containing confidential
taxpayer information cannot be publicly disclosed.
Board Committee Meetings – Please see Page 18, O. Adoption of Board Committee
Reports and Approval of Committee Actions, for voting results.
Special Presentation
A.
Homeowner and Renter Property Tax Assistance Hearings
There are no items for this matter.
B.
Corporate Franchise and Personal Income Tax Hearings
B1.
Hank Feenstra and Catherine Feenstra, 464316
DECISION
No final Board determination.
The Board ordered that the appeal
be submitted for decision, granting
the taxpayer 30 days to file
supporting documents, the
Franchise Tax Board 30 days to
respond, and the Appeals Division
30 days thereafter to review parties'
submissions and provide its
recommendation to the Board.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 1 of 19
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, JULY 13, 2010
B2.a Felix Lin and Betty Lin, 477812
B2.b Linus Upson, 477856
B2.c Rafael Weinstein, 477868
DECISION
No final Board determination.
The Board ordered that the appeal
be submitted for decision, granting
the taxpayer 30 days to file
supporting documents, the
Franchise Tax Board 30 days to
respond, and the Appeals Division
30 days thereafter to review parties'
submissions and provide its
recommendation to the Board.
B3.
Taxpayer Edmond Shamouel's
appeal denied.
Yes
Yes
Yes
Yes
Yes
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Kevin E. Gertner and Berta Martinez, 476333
DECISION
Taxpayers’ appeal denied.
C.
BOARD VOTE
Mary Shamouel and Edmond Shamouel, 475296 – No Appearance
DECISION
Taxpayer Mary Shamouel's appeal
dismissed.
B4.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Sales and Use Tax Appeals Hearings
These items are scheduled for Wednesday, July 14, 2010.
There are no items for the following matters:
D.
Special Taxes Appeals Hearings
Property Tax Appeals Hearings
E.
F.
Public Hearings
Page 2 of 19
STATE BOARD OF EQUALIZATION MEETING
G.
TUESDAY, JULY 13, 2010
Tax Program Nonappearance Matters – Consent
G1.
Legal Appeals Matters
DECISION
Approved staff recommendations.
MEMBER
BOARD VOTE
Ms. Yee
Yes
Yes
No final determination on sub-items Ms. Alby
5a-c.
Ms. Steel
Yes
Mr. Horton
Yes
Mr. Chiang/ Ms. Mandel Yes
 Hearing Notices Sent – No Response
1. Ken Macey's, Inc., 436176 (KH)
2. James Paul Moon, Sr., 441033 (EH)
3a. Issa I. Salto, 404555 (KH)
3b. Leidia S. Salto, 416850 (KH)
4. Lock Doctors Service Center, LLC, 389557 (OH)
 Hearing Notices Sent – Appearance Waived
5a. Smoke Rings, Inc., 391126 (AR)
5b. Rami Michell Darghalli, 402639 (AR)
5c. Rami Michell Darghalli and Faiz Mohamed Munassar, 404172 (AR)
G2.
Franchise and Income Tax Matters
DECISION
Approved staff recommendations.
MEMBER
BOARD VOTE
Ms. Yee
Yes
Ms. Alby
Yes
Ms. Steel
Yes
Mr. Horton
Yes
Mr. Chiang/ Ms. Mandel Yes
 Hearing Notices Sent – No Response
1. Adrian L. Castro and Coral A. Castro, 510834
2. Jason M. Fox, 479782
3. Andrew Charles Green, 509557
 Hearing Notice Sent – Appearance Waived
4. Mercedes Castro and Raymond Castro, 487983
 Decisions
5. Alpha Healthcare Management Services, LLC, 489514
6. Robert K. Boxer, 474201
7. John Buergel, 486588
8. Donald G. Candy and Adrianne R. Candy, 478615
9. Cassel Ridge, Inc., 513552
10. Ana S. Castro-Dominguez, 432922
11. M. Dadashzadeh and Z. Rezvanpour, 474209
12. Robert A. Forslund, 496775
13. Otto Galindo, 492942
14. Mark S. Harker and Suzanne K. Harker, 464522
Page 3 of 19
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, JULY 13, 2010
15a. Imperial, Inc., 472648
15b. Imperial, Inc. (C SGNF), 477927
16. Alex Keyhan, 473084
17. Diana Marie Lulay, 506785
18. Gina Molina, 458831
19. Brad Nightengale, 467042
20. Terry W. Oesau, 462013
21. Elly B. Pardo, 505571
22. Evelyn Parker, 472898
23. Eric Paul, 461392
24. Purdue Regency Apartments, 495740
25. Sandra L. Robbe, 327432
26. John W. Rutherford and Carol J. Rutherford, 504724
27. Louis M. Senno, 490330
28. Mychal T. Young, 512542
29. Nabil E. Zaki and Wedad T. Zaki, 492713
30. Imelda Zorrilla, 459868
 Petitions for Rehearing
31. Konstantine Karavakis, 478167
32. Connie S. Ray, 418262
G3.
Homeowner and Renter Property Tax Assistance Matters
DECISION
Approved staff recommendations.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
 Decisions
1. Sarah Amira, 444448
2. Kathleen Ammaccapane, 437564
3. Brice Anderson, 447787
4. Judith Annette Blumberg, 442463
5. Dior B. Boyd, 472991
6. Phillip Cabaong, 445399
7. Georgiann H. Cain, 443184
8. Jessica Clifton, 422645
9. Kristen Marie Conger, 447831
10. Rafik R. Hanna, 445643
11. Deena Johnson, 426217
12. Atanacio Mandujano, 443063
13. Sandra K. Morrill, 444284
14. Rogelio Padilla, 426112
Page 4 of 19
STATE BOARD OF EQUALIZATION MEETING
G4.
TUESDAY, JULY 13, 2010
Sales and Use Taxes Matters
DECISION
Approved staff recommendations.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
 Redeterminations
1. Nissin Foods Co., Inc., 493761 (AS)
2. Arrow Electronics, Inc., 441028 (OH)
3. Kimberly-Clark Global Sales, Inc., 489196 (OH)
 Denials of Claims for Refund
4. Mercedes-Benz Credit Corp., 316758 (OH)
G5.
Sales and Use Taxes Matters – Credits, Cancellations, and Refunds
DECISION
Approved staff recommendations.
MEMBER
BOARD VOTE
Ms. Yee
Yes
Ms. Alby
Yes
Ms. Steel
Yes
Mr. Horton
Yes
Mr. Chiang/ Ms. Mandel Yes
 Credits and Cancellations
1. Trammo Petroleum, Inc., 494777 (OH)
2. Amcobeauty Corporation, 529780 (FH)
3. Hoop Retail Stores, LLC, 529654 (OH)
4. Pacific Coast Gas Plus, Inc., 472385 (AC)
 Refunds
5. L.A. Unified School Dist., 460524 (AS)
6. Jacobs Engineering Group, Inc., 493303 (AP)
7. Charlotte Russe, Inc., 480624 (FH)
8. Mercedes-Benz Credit Corp., 316758 (OH)
9. Mercedes-Benz USA, LLC, 528907 (KH)
10. U S Foodservice, Inc., 484238 (UT)
11. Northrop Grumman Systems Corp., 476959 (AS)
12. Arrowhead Central Credit Union, 513358 (EH)
13. Americredit Financial Service, Inc., 514948 (OH)
14. Lobel Financial Corporation, 515788 (EA)
15. Rockwell Automation, Inc., 530273 (OH)
16. Bay Federal Credit Union, 488866 (GH)
17. A-L Financial Corp., 514994 (EA)
18. Global Fine Arts, Inc., 528581 (AR)
Page 5 of 19
STATE BOARD OF EQUALIZATION MEETING
G6.
TUESDAY, JULY 13, 2010
Special Taxes Matters
DECISION
Approved staff recommendation.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
 Denial of Claim for Refund
1. Chevron U.S.A., Inc., 472535 (MT) 'CF'
G7.
BOARD VOTE
Yes
Yes
Yes
Yes
Not participating
Special Taxes Matters – Credits, Cancellations, and Refunds
DECISION
Approved staff recommendations.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes, except not participating
in sub-item 1.
 Refunds
1. Chevron U.S.A., Inc., 332805 (MT) 'CF'
2. Thrifty Payless, Inc., 379479 (ET)
There are 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
 Case Heard But Not Decided
1. Ocean Palace, Inc., 425058 (GH)
DECISION
Taxpayer’s petition partially
granted/denied.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 6 of 19
STATE BOARD OF EQUALIZATION MEETING
H2.
TUESDAY, JULY 13, 2010
Franchise and Income Tax Matters
 Hearing Notice Sent – No Response
1. Debasish Banerjee and Radhika Banerjee, 393736
 Decisions
2. Christopher D. Harper, 439956
DECISION
Taxpayer’s appeal denied.
3.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
No
No
Yes
Yes
Manjusha P. Kulkarni and Shailendra N. Halbe, 440899
DECISION
Taxpayers’ appeal denied with
respect to 2002.
Taxpayers' appeal partially
granted/denied with respect to
2003.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
H3.
Homeowner and Renter Property Tax Assistance Matters
There are no items for this matter.
H4.
Sales and Use Taxes Matters
 Denial of Claim for Refund
1. Michael Brian McCullough, 448949 (EA)
DECISION
Taxpayer’s claim denied.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 7 of 19
STATE BOARD OF EQUALIZATION MEETING
H5.
TUESDAY, JULY 13, 2010
Sales and Use Taxes Matters – Credits, Cancellations, and Refunds
 Refunds
1. Wells Fargo Auto Finance, Inc., 421052 (BH)
DECISION
Taxpayer’s claim granted.
2.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
American Airlines, Inc., 256349 (OH)
DECISION
Taxpayer’s claim granted.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
There are no items for the following matters:
H6. Special Taxes Matters
H7. Special Taxes Matters – Credits, Cancellations, and Refunds
H8. Property Tax Matters
H9. Cigarette License Fee Matters
H10. Legal Appeals Property Tax Matters
I.
Tax Program Nonappearance Matters
I1.
Property Taxes Matters
There are no items for this matter.
I2.
Offers in Compromise Recommendations
DECISION
Approved staff recommendations.
1.
2.
3.
4.
5.
6.
7.
8.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang
Charlene Cruff
R & R Greene Living Trust
Lloyd R. Jensen and Wilma Jensen
Stephen Swartz
Mary Jean Roscoe
Curtiss Scott Pratt
John Cambin Nance
Tien T. Nguyen
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 8 of 19
STATE BOARD OF EQUALIZATION MEETING
I3.
TUESDAY, JULY 13, 2010
Local Tax Reallocation Matters
 Hearing Notice Sent – Appearance Waived
1. Cities of Anaheim, Carlsbad, Cupertino, El Segundo, Fresno,
Hayward, Irvine, Laguna Beach, Los Angeles, Redwood City,
Sacramento, San Diego, San Jose, San Leandro, Santa Ana,
Torrance, Union City, Walnut Creek, and County of Sacramento
492073, 492075, 492329, 493248, 493264, 494436, 494438,
494459, 495390, 495391, 495733, 495734, 495774, 495775,
496077, 496080, 496315, 496316, 496951, 504845, 504846,
505121, 505125, 506449, 506450, 507277, 509321, 509322,
509700, 510244, 510246, 510466, 510488, 510489
DECISION
Jurisdictions' petitions denied.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang
BOARD VOTE
Yes
No
Yes
Yes
Yes
Chief Counsel Matters
J.
Rulemaking
This item is scheduled for Thursday, July 15, 2010.
There are no items for the following matters:
K.
Business Taxes
L.
Property Taxes
M.
Other Chief Counsel Matters
Administrative Session
The following items are scheduled for Thursday, July 15, 2010.
N.
Consent Agenda
O.
Adoption of Board Committee Reports and Approval of Committee Actions
P.
Other Administrative Matters
Q.
Closed Session
These items are scheduled for Thursday, July 15, 2010.
Page 9 of 19
STATE BOARD OF EQUALIZATION MEETING
B.
TUESDAY, JULY 13, 2010
Corporate Franchise and Personal Income Tax Hearings
B5.a Gerber Marital Trust (Non-Exempt), 513082
B5.b Gerber Marital Trust (Exempt), 513083
B5.c Gerber Marital Trust (Exempt), 513084
DECISION
No final Board determination.
The Board ordered that the appeal
be submitted for decision, granting
the taxpayer 30 days to file
supporting documents, the
Franchise Tax Board 30 days to
respond, and the Appeals Division
30 days thereafter to review parties'
submissions and provide its
recommendation to the Board.
B6.
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
James N. Smith, 510914
DECISION
Postponed to September 2010.
B7.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Clovus M. Sykes, 512493
DECISION
Taxpayer’s appeal denied.
The Board imposed a $750
frivolous appeal penalty.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 10 of 19
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
BETTY T. YEE
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
MICHELLE STEEL
Third District, Rolling Hills Estates
JEROME E. HORTON
Fourth District, Los Angeles
STATE BOARD OF EQUALIZATION MEETING
450 N Street, Room 121, Sacramento
July 13-15, 2010
JOHN CHIANG
State Controller
______
BARBARA ALBY
Acting Member
Second District, Sacramento
______
PRELIMINARY RECORD OF BOARD ACTIONS
RAMON J. HIRSIG
Executive Director
Wednesday, July 14, 2010
The following is a preliminary record of Board actions taken at the July 13-15, 2010
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 Joann Richmond at 916-322-1931 or e-mail:
[email protected] Please be advised that material containing confidential
taxpayer information cannot be publicly disclosed.
C.
Sales and Use Tax Appeals Hearings
C1.
Propeller Portable Computer Products, Inc., 158412 (OH) - Appearance Waived
DECISION
Taxpayer’s petition denied as to
dollar amount.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 11 of 19
STATE BOARD OF EQUALIZATION MEETING
C2.
WEDNESDAY, JULY 14, 2010
Oracle Corporation, 217113 (BH)
DECISION
No final Board determination.
MEMBER
Ms. Yee
Ms. Alby
The Board ordered that the petition
be submitted for decision, granting
Ms. Steel
the taxpayer 30 days to file
Mr. Horton
supporting documents, the
Department 30 days to respond, and Mr. Chiang/ Ms. Mandel
the Appeals Division 30 days
thereafter to review parties'
submissions and provide its
recommendation to the Board.
C3.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Commodore Cruises and Events, Inc., 424031, 514975 (CH)
DECISION
No final Board determination.
MEMBER
Ms. Yee
Ms. Alby
The Board ordered that the petition
be submitted for decision, granting
Ms. Steel
the taxpayer 30 days to file
Mr. Horton
supporting documents, the
Department 30 days to respond, and Mr. Chiang/ Ms. Mandel
the Appeals Division 30 days
thereafter to review parties'
submissions and provide its
recommendation to the Board.
C5.
Yes
Yes
Yes
Yes
Yes
Robert Charles Herzog, 381897 (EH)
DECISION
Taxpayer’s petition partially
granted/denied.
C4.
BOARD VOTE
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
NCMG, Inc., 386871 (CH)
DECISION
MEMBER
The Board directed staff to conduct Ms. Yee
a reaudit.
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 12 of 19
STATE BOARD OF EQUALIZATION MEETING
C6.
J&E Holdings, LLC, 430091 (BH)
DECISION
Taxpayer’s petition partially
granted/denied.
C7.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Mohammad Raouf, 464805 (JH)
DECISION
Taxpayer’s petition denied.
C8.
C9.
WEDNESDAY, JULY 14, 2010
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Kerry Michael Lawrence, 439774 (KH)
Robert A. Schimpf, 437280 (KH)
DECISION
No final Board determination.
MEMBER
Ms. Yee
Ms. Alby
The Board ordered that the petition
be submitted for decision, granting
Ms. Steel
the taxpayer 30 days to file
Mr. Horton
supporting documents, the
Department 30 days to respond, and Mr. Chiang/ Ms. Mandel
the Appeals Division 30 days
thereafter to review parties'
submissions and provide its
recommendation to the Board.
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
C10. Jaswant S. Sra, 437185 (UT)
DECISION
Postponed to September 2010.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Page 13 of 19
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
BETTY T. YEE
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
MICHELLE STEEL
Third District, Rolling Hills Estates
JEROME E. HORTON
Fourth District, Los Angeles
STATE BOARD OF EQUALIZATION MEETING
450 N Street, Room 121, Sacramento
July 13-15, 2010
JOHN CHIANG
State Controller
______
BARBARA ALBY
Acting Member
Second District, Sacramento
______
PRELIMINARY RECORD OF BOARD ACTIONS
RAMON J. HIRSIG
Executive Director
Thursday, July 15, 2010
The following is a preliminary record of Board actions taken at the July 13-15, 2010
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 Joann Richmond at 916-322-1931 or e-mail:
[email protected] Please be advised that material containing confidential
taxpayer information cannot be publicly disclosed.
C.
Sales and Use Tax Appeals Hearings
C11. Eric Thomas Welch, 325518 (KH)
DECISION
Postponed to August 2010.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
C12.a Shiraz Petroleum Corporation, 465945 (CH) +
C12.b Malek S. Naderpour, 465946 (CH) +
Page 14 of 19
STATE BOARD OF EQUALIZATION MEETING
THURSDAY, JULY 15, 2010
Chief Counsel Matters
J.
Rulemaking
Section 100 Changes
J1.
Regulation 1598, Motor Vehicle and Aircraft Fuels (MVF)
DECISION
Approved staff recommendation.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Administrative Session
N.
Consent Agenda
MEMBER
BOARD VOTE
Ms. Yee
Yes
Ms. Alby
Yes
Ms. Steel
Yes
Mr. Horton
Yes
Mr. Chiang/ Ms. Mandel Yes
Retirement Resolutions
 Maria (Sandy) A. Dangelo
 Larry Hanson
 Irene Johnson
 John Tyler
Approval of Board Meeting Minutes
 May 25-26, 2010
Adoption of Property Tax Forms
 BOE-58-AH
Claim for Reassessment Exclusion for Transfer
Between Parent and Child
 BOE-60-AH
Claim of Person(s) at Least 55 Years of Age for
Transfer of Base Year Value to Replacement Dwelling
 BOE-62
Disabled Persons Claim for Transfer of Base Year
Value to Replacement Dwelling
 BOE-62-A
Certificate of Disability
 BOE-65-P
Claim for Intracounty Transfer of Base Year Value to
Replacement Property for Property Damaged or
Destroyed in a Governor-Declared Disaster
 BOE-65-PT
Claim for Intercounty Transfer of Base Year Value
from Principal Residence Damaged or Destroyed in a
Governor-Declared Disaster to Replacement Property
 BOE-260
Certificate and Affidavit for Exemption of Work of Art
DECISION
Approved staff recommendations.
N1.
N2.
N3.
Page 15 of 19
STATE BOARD OF EQUALIZATION MEETING
















O.
THURSDAY, JULY 15, 2010
BOE-260-A
Certificate and Affidavit for Exemption of Certain
Aircraft
BOE-260-B
Claim for Exemption from Property Taxes of Aircraft
of Historical Significance
BOE-261-D
Servicemembers Civil Relief Act Declaration
BOE-261-G
2011 Claim for Disabled Veterans' Property Tax
Exemption
BOE-261-GNT 2011 Disabled Veterans' Exemption Change of
Eligibility Report
BOE-263-B
Lessees' Exemption Claim
BOE-264-AH
College Exemption Claim
BOE-265-NT
Cemetery Exemption Change in Eligibility or
Termination Notice
BOE-267-S
Religious Exemption
BOE-267-SNT Religious Exemption Change in Eligibility or
Termination Notice
BOE-270-AH
Exhibition Exemption Claim from Property Taxes
BOE-571-A
Agricultural Property Statement for 2011
BOE-571-F
Agricultural Property Statement for 2011
BOE-571-S
Business Property Statement for 2011, Short form
BOE-576-D
Vessel Property Statement
BOE-577
Aircraft Property Statement
Adoption of Board Committee Reports and Approval of Committee Actions
O1.
Legislative Committee
DECISION
No final Board determination.
Deferred to August 2010.
O2.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Property Tax Committee
DECISION
Adopted committee report and
approved the actions therein.
For details see:
http://www.boe.ca.gov/proptaxes/pt
cwplan10.htm
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 16 of 19
STATE BOARD OF EQUALIZATION MEETING
THURSDAY, JULY 15, 2010
1. Adoption of form BOE-502-A, Preliminary Change of Ownership
Report and form BOE-502-AH, Change in Ownership Statement
DECISION
Adopted staff recommendation
with revised language.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
2. Adoption of form BOE-64, Claim for Seismic Safety Construction
Exclusion from Assessment
DECISION
Adopted staff recommendation.
P.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Other Administrative Matters
P1.
Executive Director’s Report
1.
Report on time extensions to Alpine, Amador, Calaveras, Colusa,
El Dorado, Inyo, Lassen, Madera, Placer, Plumas, San Benito,
Shasta, Solano, Sonoma, Sutter, Tehama, Trinity and Yuba
Counties to complete and submit 2010/11 Local Assessment Roll,
pursuant to Revenue and Taxation Code section 155.
There are no items for the following matters:
P2. Chief Counsel’s Report
P3. Sales and Use Tax Deputy Director’s Report
P4.
Property and Special Taxes Deputy Director’s Report
1.
Update on Reorganization of the Special Taxes Programs
2.
Adoption of the 2010/11 Private Railroad Car Tax Rate – ‘CF’
DECISION
Approved staff recommendation.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Not participating
Page 17 of 19
STATE BOARD OF EQUALIZATION MEETING
3.
Adoption of the 2010 Private Railroad Car Roll –‘CF’
DECISION
Approved staff recommendation.
4.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Not participating
Adoption of the 2010 State-Assessed Property Roll – ‘CF’
DECISION
Approved staff recommendation.
P5.
THURSDAY, JULY 15, 2010
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Not participating
Administration Deputy Director’s Report
1.
Contracts Over $1 Million – This item is for Board approval.
a.
Department of Motor Vehicles (DMV)
DECISION
Approved staff recommendation.
b.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Office of Chief Information Officer (OCIO)
DECISION
Approved staff recommendation.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 18 of 19
STATE BOARD OF EQUALIZATION MEETING
P6.
2.
Facilities Update – These items provide information and may
require Board action.
a.
Headquarters Facilities – Update on the Headquarters
remediation project.
b.
Headquarters Annex – Update on the Headquarters
annex locations.
3.
2010/11 and 2011/12 Budget Update, Furlough Plan and Layoffs –
These items provide information and may require Board action or
direction.
a.
Governor’s 2010/11 Budget, Governor’s Executive
Orders, State Employee Furlough, and layoffs.
b.
2011/12 Budget Concepts

Permanent Establishment of the Statewide Compliance
and Outreach Program (SCOP)

Enhancing Tax Compliance

BOE Facilities Masterplan
Technology Deputy Director’s Report
1.
Q.
THURSDAY, JULY 15, 2010
Proposed Automation Project – Centralized Revenue Opportunity
System (CROS)
Closed Session
DECISION
The Board awarded the Cigarette
Tax Stamp Contract to SICPA
Product Security, LLC.
MEMBER
Ms. Yee
Ms. Alby
Ms. Steel
Mr. Horton
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 19 of 19
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