Laws, Regulations and Annotations
EXPLANATORY NOTES—Rule 35101. Annotations.
APPLICABILITY OF ANNOTATIONS
Annotations published in the Law Guides are summaries of the conclusions reached in selected legal rulings of counsel. "Legal ruling of counsel" means a legal opinion written and signed by the Chief Counsel or an attorney who is the Chief Counsel's designee, addressing a specific tax application inquiry from a taxpayer or taxpayer's representative, a local government, or California Department of Tax and Fee Administration staff.
Business Taxes Annotations are a research tool to locate selected legal rulings of counsel. Annotations are intended to provide guidance regarding the interpretation of Department statutes and regulations as applied by staff to specific factual situations. Annotations are not regulations of the Department and do not have the force or effect of law. Although annotations are synopses of past advice provided by Department’s legal staff, the advice is not binding and may be revised at any time. The date appearing at the end of an annotation reflects the Department’s interpretation of statutes existing as of that date. Due to delays resulting from the process of adding, amending, or deleting annotations, an annotation may remain in the Law Guide even though subsequent legislative or administrative action may have invalidated the advice provided in the annotation. In any instance where there is an inconsistency between the statute and an annotation, statutory law is controlling (see Regulation 35101 for annotation definitions and use, Business Taxes Law Guide, Volume 1; tab divider labeled, Appeals Regulations).
Following the advice provided in an annotation is not reasonable reliance upon written advice for purposes of obtaining relief from a failure to pay tax, interest, and penalty.
ANNOTATION PUBLICATION, AMENDMENT, AND EDITION DATES
Annotations are followed by the date of the legal correspondence they are based upon. In addition, some annotations note in parentheses following the date of correspondence a publication date and/or amendment date(s). These dates reflect the edition in which the annotation or amendment first appeared. Amendment dates are denoted by "Am." followed by the edition (for example, M98–1, Am. M99–2).
Beginning with the year 2000, the numbering system was modified to discontinue the use of "M" before the revision number and to print the full year followed by the revision number (for example, M02–1 is shown as 2002–1 and Am. M02–3 is shown as Am. 2002–3).
INDEX OF PUBLISHED ANNOTATIONS
Beginning with 2000–1, an Index of Published Annotations is included under a separate tab at the end of the Annotations Section. This is a list of new annotations that have been published since the 2000–1 edition. The "Edition Date" on this list indicates the edition in which that particular annotation was added. We caution the reader to place no other significance upon this date; it is not an "effective date" as annotations do not have effective dates.
INDEX OF DELETED ANNOTATIONS
Beginning with M98–3, an Index of Deleted Annotations is included under a separate tab at the end of the Annotations Section. This is a list of annotations that have been deleted since the M93–1 edition. The "Edition Date" on this list indicates the edition in which that particular annotation was deleted. We caution the reader to place no other significance upon this date; it is not an "effective date" as annotations do not have effective dates.