CDTFA Regulation 1699, Permits

The California Department of Tax and Fee Administration amended Regulation 1699, Permits. The amendments make Regulation 1699 consistent with the amendments Assembly Bill No. 1097 (Stats. 2023, ch. 355) made to the definition of “qualified purchaser” in Revenue and Taxation Code section 6225. The amendments also make non-substantive changes to replace the gendered pronouns “his or her” with the gender-neutral pronoun “their” and replace existing references to the Board of Equalization with references to the Department.