2026 Rulemaking Calendar
SCHEDULE A: PROPOSED REGULATIONS IMPLEMENTING STATUTES ENACTED DURING THE YEAR 2025
Regulation 3801, Cannabis Excise Tax and Cannabis Retailer Excise Tax Permit
Rule 100 revisions to Regulation 3801 to make it consistent with amendments to Revenue and Taxation Code 34011.2 made by Assembly Bill No. (AB) 564 (Stats. 2025, ch. 127).
California Code of Regulations Title and Sections Affected: Title 18, section 3801
Statute(s) Being Implemented: Revenue and Taxation Code sections 34011.2, 34014, 34014.1, 34015 and 55302
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: N/A
Projected Public Hearing Date: N/A
Projected Adoption by Your Agency Date: October 2026
Projected To OAL for Review Date: October 2026
SCHEDULE B: PROPOSED REGULATIONS IMPLEMENTING STATUTES ENACTED PRIOR TO THE YEAR 2025
Regulation 1502, Computers, Programs, and Data Processing, Regulation 1507, Technology Transfer Agreements, and new Regulation 1507.1, Software Technology Transfer Agreements
Amend Regulations 1502 and 1507 and adopt Regulation 1507.1. The amendments clarify the application of tax to sales and purchases of prewritten computer programs (prewritten software) in Regulation 1502. The amendments clarify the definition of technology transfer agreement (TTA), the meaning of the reasonable fair market value of tangible personal property (TPP), and how to calculate the cost of the materials and labor used to produce TPP in Regulation 1507. New Regulation 1507.1 implements, interprets and makes specific the TTA statutes (RTC sections 6011, subd. (c)(10), and 6012, subd. (c)(10)), Nortel Networks, Inc. v. State Board of Equalization (SBOE) (2011) 191 Cal.App.4th 1295, and Lucent Technologies, Inc. v. SBOE (2015) 241 Cal.App.4th 19, and further clarifies the application of tax to transactions involving the sale and use of patented and/or copyrighted software transferred on TPP, including patented and/or copyrighted software transferred pursuant to a software TTA.
California Code of Regulations Title and Sections Affected: Title 18, section 1502, 1507, and 1507.1
Statute(s) Being Implemented: Revenue and Taxation Code sections 995.2, 6006, 6007, 6010, 6010.9, 6011, 6012, 6015, and 6016
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: September 2026
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: TBD
Projected To OAL for Review Date: TBD
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Regulation 1531, Fur Dressers and Dyers, Regulation 1671, Trading Stamps and Related Promotional Plans, Regulation 1686, Receipts for Tax Paid to Retailers, Regulation 1701, "Tax-Paid Purchases Resold"
Rule 100 revisions to Regulations 1531, 1671, 1686, and 1701 to replace gender specific language with gender-neutral language.
California Code of Regulations Title and Sections Affected: Title 18, sections 1531, 1671, 1686, and 1701
Statute(s) Being Implemented: Revenue and Taxation Code sections 6006, 6007-6009, 6011, 6012, and 6202
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: N/A
Projected Public Hearing Date: N/A
Projected Adoption by Your Agency Date: April 2026
Projected To OAL for Review Date: April 2026
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Regulation 1569, Consignees and Lienors of Tangible Personal Property for Sale
Rule 100 revisions to Regulation 1569 to add the following text to the reference note: "Marketplace sales, see Regulation 1684.5."
California Code of Regulations Title and Sections Affected: Title 18, section 1569
Statute(s) Being Implemented: Revenue and Taxation Code section 6015
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: N/A
Projected Public Hearing Date: N/A
Projected Adoption by Your Agency Date: February 2026
Projected To OAL for Review Date: February 2026
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Regulation 1584, Membership Fees
Rule 100 revisions to Regulation 1584 to adjust the "nominal amount" from $70 or less per year to $85 or less per year, to reflect changes in the California Consumer Price Index.
California Code of Regulations Title and Sections Affected: Title 18, section 1584
Statute(s) Being Implemented: Revenue and Taxation Code sections 6011.1, 6012, and 6012.1
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: N/A
Projected Public Hearing Date: N/A
Projected Adoption by Your Agency Date: January 2026
Projected To OAL for Review Date: January 2026
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Record Keeping Requirements and Audit Procedures
Amend Regulations 1698, Records, 1698.5, Audit Procedures, and 4901, Records, and/or adopt new regulations to update the record keeping requirements and audit procedures for various CDTFA-administered taxes and fees.
California Code of Regulations Title and Sections Affected: Title 18, sections 1698, 1698.5, and 4901
Statute(s) Being Implemented: Revenue and Taxation Code sections 6455, 7053, 7054, 7153.6, 8301, 8302, 8303, 8304, 9253, 9254, 30453, 30454, 32551, 32453, 40172, 40173, 40174, 40175, 41056, 41073, 41129, 43502, 45852, 46602, 46603, 50153, 55302, 55363.5, 60604, 60605 and 60606
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: September 2026
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: April 2027
Projected To OAL for Review Date: April 2027
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Regulation 1703, Interest and Penalties, and Regulation 35051, Authority to Grant Relief Due to Disaster and Contents of Request for Such Relief
Amend Regulation 1703 to clarify and update the regulation and incorporate changes to the penalty for failing to timely remit collected sales tax reimbursement or use tax made by Senate Bill No. (SB) 1528 (Stats. 2024, ch. 499). Amend Regulation 1703, Regulation 35051, and/or adopt new regulations to incorporate changes to the provisions for relief of interest made by SB 1496 (Stats. 2022, ch. 474).
California Code of Regulations Title and Sections Affected: Title 18, sections 1703 and 35051
Statute(s) Being Implemented: Revenue and Tax Code sections 6071, 6072, 6073, 6074, 6077, 6094.5, 6207, 6291-6294, 6422.1, 6452, 6455, 6459, 6476-6478, 6479.3, 6480.4, 6482, 6484, 6485, 6485.1, 6511-6514, 6514.1, 6537, 6565, 6591, 6591.5, 6591.6, 6592, 6592.5, 6593, 6593.5, 6596, 6597, 6901, 6907, 6908, 6936, 6964, 7051.2, 7073, 7074, 7076.4, 7101, 7152-7153, 7153.5, 7153.6, 7155, 7658, 8878, 30283, 38453, 40103, 41097, 43158, 45156, 46157, 50112.3, 55046.5 and 60211; and Government Code sections 15570.22 and 15570.24
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: September 2026
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: April 2027
Projected To OAL for Review Date: April 2027
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: CDTFA is now drafting proposed regulation amendments for adoption through the regular rulemaking process, instead of as Rule 100 revisions.
Regulation 1808, Tax Revenue Sharing Agreement Reporting and Publication
Certification of emergency Regulation 1808 through the regular rulemaking process with proposed amendments to add examples clarifying the meaning of the terms rebated sales and use tax revenues and tax revenue sharing agreement and update an email address.
California Code of Regulations Title and Sections Affected: Title 18, section 1808
Statute(s) Being Implemented: Revenue and Taxation Code section 7213
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: July 2026
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: January 2027
Projected To OAL for Review Date: January 2027
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Regulation 3000, Generator of Hazardous Waste, new Regulation 3001, Generation and Handling of Hazardous Waste Fee Operative on and after January 1, 2022, and Regulation 3021, Relief from Liability
Amend Regulation 3000 and Regulation 3021, and propose new Regulation 3001, due to the repeal of the generator fee and enactment of the generation and handling fee by SB 158 (Stats. 2021, ch. 73).
California Code of Regulations Title and Sections Affected: Title 18, sections 3000, 3001, 3021
Statute(s) Being Implemented: Health and Safety Code sections 25174.7, 25205.1, 25205.5, 25205.22, 25250.24, Revenue and Taxation Code sections 43053, 43152, 43152.7, 43152.15, 43155.01, and 43159
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: October 2025
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: July 2026
Projected To OAL for Review Date: July 2026
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: CDTFA is considering comments received from the Department of Taxic Substances Control.
Regulation 3500, Application of the Fee Collection Procedures Law
Amend Regulation 3500 to add references to the California Electronic Cigarette Excise Tax, Covered Battery-Embedded Waste Recycling Fee, Environmental Mitigation Surcharge, Firearm, Ammunition, and Firearm Precursor Part Excise Tax, and Lithium Extraction Excise Tax to the list of taxes and fees administered under the Fee Collections Procedure Law.
California Code of Regulations Title and Sections Affected: Title 18, section 3500
Statute(s) Being Implemented: Health and Safety Code section 25215.45; Public resources Code sections 4629.5, 42064, 42464.2 and 42882; Public Utilities Code section 893; Revenue and Taxation Code sections 31002, 34013, 36031, 42103, 44003 and 47060; and Water Code section 1537
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: February 2026
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: July 2026
Projected To OAL for Review Date: July 2026
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The initial rulemaking documents are in CDTFA's management clearance process.
Regulation 4098, Relief from Liability
Amend Regulation 4098 so that it is no longer inconsistent with Regulation 4902, and so that it refers to "the Department," rather than "the Board."
California Code of Regulations Title and Sections Affected: Title 18, section 4098
Statute(s) Being Implemented: Revenue and Taxation Code section 30284
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: March 2026
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: September 2026
Projected To OAL for Review Date: September 2026
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Regulation 35039, Filing a Claim for Refund, and Regulation 35053, Assignment for Review of a Request for Relief
Rule 100 revisions to Regulation 35039 and Regulation 35053 to update email addresses and CDTFA section names that changed as a result of CDTFA's internal reorganization.
California Code of Regulations Title and Sections Affected: Title 18, sections 35039 and 35053
Statute(s) Being Implemented: Revenue and Taxation Code sections 6074, 6592, 6593, 6593.5, 6596, 6902, 7657, 7657.1, 7658, 7658.1, 7726, 7727, 8128, 8877, 8878, 8878.5, 8879, 9152, 30178, 30178.1, 30282, 30283, 30283.5, 30284, 30362, 38452, 38453, 38454, 38455, 38602, 40102, 40103, 40103.5, 40104, 40112, 41096, 41097, 41097.5, 41098, 41101, 43157, 43158, 43158.5, 43159, 43452, 45155, 45156, 45156.5, 45157, 45652, 46156, 46157, 46157.5, 46158, 46502, 50112.2, 50112.3, 50112.4, 50112.5, 50140, 55044, 55045, 55046, 55046.5, 55222, 60209, 60210, 60211, 60212, 60361, 60361.5, 60501, 60502, 60507 and 60522
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: N/A
Projected Public Hearing Date: N/A
Projected Adoption by Your Agency Date: February 2026
Projected To OAL for Review Date: February 2026
Regulation 35056, Petition for Redistribution of Local or District Tax
Amend Regulation 35056 to update the procedures for submitting and reviewing a petition for redistribution of local or district tax.
California Code of Regulations Title and Sections Affected: Title 18, sections 35056
Statute(s) Being Implemented: Government Code section 15570.54 and Revenue and Taxation Code sections 7209, 7223, 7269 and 7270
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: November 2026
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: TBD
Projected To OAL for Review Date: TBD
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
CDTFA Appeals Regulations
Amend various CDTFA Appeals regulations to make necessary updates as a result of CDTFA's internal reorganization.
California Code of Regulations Title and Sections Affected: Title 18, sections 35002, 35003, 35015, 35017, 35018, 35021, 35031, 35034, 35042, 35056, 35057, 35065, 35066.
Statute(s) Being Implemented: Various sections of the Business and Professions Code, Government Code, Health and Safety Code, Public Resources Code, Public Utilities Code, Revenue and Taxation Code, and Water Code.
Responsible Agency Unit: California Department of Tax and Fee Administration – Processing, Policy, and Data Division – Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: May 2026
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: November 2026
Projected To OAL for Review Date: November 2026
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A