2025 Rulemaking Calendar
SCHEDULE A: PROPOSED REGULATIONS IMPLEMENTING STATUTES ENACTED DURING THE YEAR 2024
Regulation 1808
Proposed new emergency Regulation 1808 clarifies the reporting and publication requirements and clarifies the imposition of the penalty provided by Revenue and Taxation code section 7213, as added by Assembly Bill No. (AB) 2854 (Stats. 2024, ch. 842).
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 — Business Tax and Fee Division — Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: March 2025
Projected Public Hearing Date: N/A
Projected Adoption by Your Agency Date: March 2025
Projected To OAL for Review Date: March 2025
SCHEDULE B: PROPOSED REGULATIONS IMPLEMENTING STATUTES ENACTED PRIOR TO THE YEAR 2024
Emergency Telephone User Surcharge Act and Prepaid Mobile Telephony Services Regulations
Propose new Emergency Telephone Users Surcharge Act regulations that clarify and conform to the Emergency Telephone Users Surcharge Act as amended by Senate Bill No. (SB) 96 (Stats. 2019, ch. 54) and AB 988 (Stats. 2022, ch. 747). Propose repeal of old Emergency Telephone Users Surcharge Act regulations. Additionally, propose amendments to the Prepaid Mobile Telephony Services (MTS) regulations to clarify how the Local Prepaid MTS Surcharge Collection Act applies after the amendments made by SB 344 (Stats. 2019, ch.642) and SB 1441 (Stats. 2020, ch. 179), and the repeal of the Prepaid MTS Surcharge Collection Act by its own terms effective January 1, 2020.
California Code of Regulations Title and Sections Affected: Title 18, new sections 2435, 2436, 2437, 2438, 2439, 2440, 2441, 2442, 2443, 2444, 2445, and 2446; Title 18, amend sections 2460, 2461, 2462. Title 18, repeal sections 2401, 2403, 2405, 2406, 2413, 2421, 2422, 2425, 2431, 2432, and 2433.
Statute(s) Being Implemented: Revenue and Taxation Code sections 6452, 6455, 6479.3, 6479.5, 41003, 41004, 41005, 41006, 41007, 41007.1, 41007.2, 41007.3, 41007.5, 41009, 41013, 41016.5, 41020, 41021, 41022, 41023, 41024, 41027, 41028, 41040, 41046, 41051, 41052, 41052.1, 41053, 41053.1, 41055, 41056, 41060, 41062, 41073, 41098, 41099, 41101, 41101.1, 41101.2, 41101.3, 41129, 41130, 42004, 42101, 42101.5, 42101.6, 42101.7, 42101.8, 42101.9, 42103, 42103.2, and 42105.
Responsible Agency Unit: California Department of Tax and Fee Administration — Business Tax and Fee Division — Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Notice Publication Date: November 2024
Projected Public Hearing Date: N/A
Projected Adoption by Your Agency Date: April 2025
Projected To OAL for Review Date: April 2025
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The regulations are currently in the final rulemaking process.
Regulation 3802, Gross Receipts from Sales of Cannabis and Cannabis Products
Propose to certify and amend emergency Regulation 3802, Gross Receipts from Sales of Cannabis and Cannabis Products.
California Code of Regulations Title and Sections Affected: Title 18, section 3802
Statute(s) Being Implemented: Revenue and Taxation Code sections 6012, 34010, 34011.2, 55061 and 55302
Responsible Agency Unit: California Department of Tax and Fee Administration — Business Tax and Fee Division — Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: March 2025
Projected Public Hearing Date: June 2025
Projected Adoption by Your Agency Date: August 2025
Projected To OAL for Review Date: October 2025
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Regulation 1620.1, Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce, and Regulation 1620.15, Sales of Vehicles for Use Exclusively Out-of-State or in Interstate or Foreign Commerce
Amend Regulation 1620.1, Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce to delete provisions that incorporate or clarify Revenue and Taxation Code section 6388.5 and amend the regulation, so it only incorporates and clarifies the provisions of section 6388. Adopt new Regulation 1620.15, Sales of Vehicles for Use Exclusively Out-of-State or in Interstate or Foreign Commerce, to incorporate and clarify the provisions of section 6388.5 as amended by AB 321 (Stats. 2019, ch. 226), SB 1473 (Stats. 2020, ch. 371), and AB 314 (Stats. 2023, ch. 427).
California Code of Regulations Title and Sections Affected: Title 18, sections 1620.1 and 1620.15
Statute(s) Being Implemented: Revenue and Taxation Code sections 6388 and 6388.5
Responsible Agency Unit: California Department of Tax and Fee Administration — Business Tax and Fee Division — Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: March 2025
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: August 2025
Projected To OAL for Review Date: October 2025
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: CDTFA is preparing the initial rulemaking documents.
Regulation 1661, Leases of Mobile Transportation Equipment
Amend Regulation 1661, Leases of Mobile Transportation Equipment, to clarify and update definitions of Mobile Transportation Equipment.
California Code of Regulations Title and Sections Affected: Title 18, section 1661
Statute(s) Being Implemented: Revenue and Tax Code sections 6006, 6006.1, 6006.3, 6006.5, 6009, 6010, 6010.1, 6011, 6012, 6016.3, 6023, 6024, 6092.1, 6094, 6243.1, 6244, 6352, 6390, 6391, 6407, 6457, 23154, and 23182; and Article XIII, section 27, California Constitution.
Responsible Agency Unit: California Department of Tax and Fee Administration — Business Tax and Fee Division — Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: July 2025
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: September 2025
Projected To OAL for Review Date: October 2025
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Regulation 1685.5, Calculation of Estimated Use Tax — Use Tax Table
Amend Regulation 1685.5, Calculation of Estimated Use Tax — Use Tax Table, to clarify the regulation, delete outdated provisions, and update the way the Department calculates the estimated amount of use tax due according to a person's adjusted gross income.
California Code of Regulations Title and Sections Affected: Title 18, section 1685.5
Statute(s) Being Implemented: Revenue and Tax Code section 6452.1; Government Code section 15570.22 and 15570.24
Responsible Agency Unit: California Department of Tax and Fee Administration — Business Tax and Fee Division — Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: March 2025
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: August 2025
Projected To OAL for Review Date: October 2025
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: CDTFA is preparing the initial rulemaking documents.
Regulation 3500, Application of the Fee Collection Procedures Law
Amend Regulation 3500, Application of the Fee Collection Procedures Law, 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, and 44003 and 47060; and Water Code section 1537.
Responsible Agency Unit: California Department of Tax and Fee Administration — Business Tax and Fee Division — Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: June 2025
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: October 2025
Projected To OAL for Review Date: November 2025
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Regulation 1703, Interest and Penalties
Amend Regulation 1703, Interest and Penalties, to clarify and update the regulation, and to incorporate the provisions of SB 1528 (Stats. 2024, ch. 499) and SB 1496 (Stats. 2022, ch. 474).
California Code of Regulations Title and Sections Affected: Title 18, section 1703
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 and 7155; and Government Code sections 15570.22 and 15570.24
Responsible Agency Unit: California Department of Tax and Fee Administration — Business Tax and Fee Division — Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: July 2025
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: November 2025
Projected To OAL for Review Date: December 2025
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Regulation 3000, Generator of Hazardous Waste, 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, Generator of Hazardous Waste, and Regulation 3021, Relief from Liability, and propose new Regulation 3001, Generation and Handling of Hazardous Waste Fee Operative on and after January 1, 2022, to 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 25174.02, 25174.1, 25174.6, 25174.7, 25205.1(e), 25205.5, 25205.22, 25250.24, Revenue and Taxation Code sections 43152, 43152.15, and 43159
Responsible Agency Unit: California Department of Tax and Fee Administration — Business Tax and Fee Division — Tax Policy Bureau
Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227
Projected Notice Publication Date: July 2025
Projected Public Hearing Date: TBD
Projected Adoption by Your Agency Date: November 2025
Projected To OAL for Review Date: December 2025
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Regulation 1684.5, Marketplace Sales
Proposed Rule 100 changes to Regulation 1684.5, Marketplace Sales, to incorporate Revenue and Taxation Code section 6041.6's provisions for vehicle rental brokers.
California Code of Regulations Title and Sections Affected: Title 18, section 1684.5
Statute(s) Being Implemented: Revenue and Taxation Code sections 6041, 6041.1, 6041.5, 6041.6, 6042, 6043, 6044, 6045, 6046 and 6203
Responsible Agency Unit: California Department of Tax and Fee Administration — Business Tax and Fee 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: March 2025
Projected To OAL for Review Date: March 2025
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A
Regulation 1621, Sales to Common Carriers
Proposed Rule 100 changes to Regulation 1621, Sales to Common Carriers, to make the regulation consistent with the amendments AB 543 (Stats. 2023, ch. 442) made to Revenue and Taxation Code section 6385 to extend the statute's sunset date through December 31, 2028.
California Code of Regulations Title and Sections Affected: Title 18, section 1621
Statute(s) Being Implemented: Revenue and Taxation Code sections 6357.5 and 6385
Responsible Agency Unit: California Department of Tax and Fee Administration — Business Tax and Fee 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: June 2025
Projected To OAL for Review Date: June 2025
Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A