Cal. Code Regs. tit. 18 § 35201
The Political Reform Act (Gov. Code, § 81000 et seq.) requires state and local government agencies to adopt and promulgate conflict of interest codes. The Fair Political Practices Commission has adopted a regulation (Cal. Code Regs., tit. 2, § (Regulation) 18730) containing the terms of a standard conflict of interest code, which can be incorporated by reference in an agency's code. After public notice and hearing, the standard code may be amended by the Fair Political Practices Commission to conform to amendments in the Political Reform Act. Therefore, the terms of Regulation 18730 and any amendments to it duly adopted by the Fair Political Practices Commission are hereby incorporated by reference. This regulation and the attached Appendices A and B, designating positions and establishing disclosure categories, shall constitute the conflict of interest code of the California Department of Tax and Fee Administration.
The Director must file his/her statement of economic interest electronically with the Fair Political Practices Commission. All other individuals holding designated positions must file their statements with the California Department of Tax and Fee Administration. All statements must be made available for public inspection and reproduction under Government Code Section 81008.
Appendix A
| Designated Positions | Disclosure Categories | |
| Office of the Director | ||
| Director | 1-7 | |
| Chief Deputy Director | 1-7 | |
| Special Consultant | 1-7 | |
| Business Taxes Specialist (All Levels) | 1-7 | |
| Legal Division | ||
| Chief Counsel | 1-7 | |
| CEA (All Levels) | 1-7 | |
| Tax Counsel (All Levels) | 1-6 | |
| Business Taxes Administrator (All Levels) | 1-2, 4-6 | |
| Business Taxes Specialist (All Levels) | 1-2, 4-6 | |
| Business Taxes Compliance Specialist | 1-2, 4-6 | |
| Staff Services Manager (All Levels) | 1-2, 4-6, 8 | |
| Investigations and Special Operations Bureau | ||
| CEA | 1-7 | |
| Business Taxes Administrator (All Levels) | 1-6, 8 | |
| Business Taxes Compliance Supervisor (All Levels) | 1-6, 8 | |
| Business Taxes Specialist (All Levels) | 1-6 | |
| Business Taxes Compliance Specialist | 1-6 | |
| Supervising Tax Auditor (All Levels) | 1-6 | |
| Associate Tax Auditor | 1-6 | |
| Information Technology Specialist (All Levels) | 9 | |
| Librarian | 8 | |
| Taxpayers' Rights Advocate Office | ||
| CEA | 1-7 | |
| Tax Counsel (All Levels) | 1-6 | |
| Business Taxes Administrator (All Levels) | 1-6, 8 | |
| Business Taxes Specialist (All Levels) | 1-6 | |
| Equal Employment Opportunity Office | ||
| Staff Services Manager (All Levels) | 6, 8 | |
| External Affairs Division | ||
| CEA | 1-7 | |
| Staff Services Manager (All Levels) | 1-6, 8 | |
| Information Officer (All Levels) | 1-2, 4-6 | |
| Tax Services Specialist | 1-2, 4-6 | |
| Business Taxes Compliance Specialist | 1-2, 4-6 | |
| Business Taxes Administrator | 1-2, 4-6 | |
| Business Services Officer (All Levels) | 8 | |
| Office Services Supervisor (All Levels) | 8 | |
| Information Technology Specialist (All Levels) | 9 | |
| Information Technology Associate | 9 | |
| Administration Division | ||
| CEA | 1-7 | |
| Staff Services Manager (All Levels) | 1-7 | |
| Business Management Bureau | ||
| CEA | 1-7 | |
| Staff Services Manager (All Levels) | 1-7 | |
| Business Services Officer (Supervisor) | 7 | |
| Office Services Supervisor (All Levels) | 7 | |
| Information Technology Specialist (All Levels) | 9 | |
| Information Technology Associate | 9 | |
| Human Resources Bureau | ||
| CEA | 1-7 | |
| Staff Services Manager (All Levels) | 8 | |
| Personnel Supervisor (All Levels) | 8 | |
| Labor Relations Manager | 8 | |
| Labor Relations Analyst | 8 | |
| Financial Management Division | ||
| CEA (All Levels) | 1-7 | |
| Staff Services Manager (All Levels) | 7 | |
| Accounting Administrator (All Levels) | 7 | |
| Office Services Supervisor III (All Levels) | 7 | |
| Key Data Supervisor | 7 | |
| Senior Administrative Analyst | 7 | |
| Information Technology Supervisor (All Levels) | 7, 9 | |
| Information Technology Specialist (All Levels) | 9 | |
| Information Technology Associate | 9 | |
| Local Revenue Branch | ||
| Supervising Tax Auditor (All Levels) | 1, 5, 8 | |
| Business Taxes Specialist (All Levels) | 1, 5 | |
| Tax Auditor | 1, 5 | |
| Associate Tax Auditor | 1, 5 | |
| Supervising Tax Technician (All Levels) | 1, 5 | |
| Legislative Division | ||
| CEA (All Levels) | 1-7 | |
| Staff Services Manager (All Levels) | 16 | |
| Business Taxes Specialist (All Levels) | 1-2, 4-6 | |
| Research Manager (All Levels) | 1-2, 4-6 | |
| Research Program Specialist (All Levels) | 1-2, 4-6 | |
| Tax Research Specialist (All Levels) | 1-2, 4-6 | |
| Technology Services Division | ||
| Chief Information Officer - CEA | 1-7 | |
| Information Technology Manager (All Levels) | 1-6, 8-9 | |
| Information Technology Supervisor (All Levels) | 1-6, 8-9 | |
| Information Technology Specialist (All Levels) | 9 | |
| Information Technology Associate | 9 | |
| Information Security Office | ||
| Information Technology Manager (All Levels) | 1-6, 8-9 | |
| Information Technology Supervisor (All Levels) | 1-6, 8-9 | |
| Information Technology Specialist (All Levels) | 9 | |
| Information Technology Associate | 9 | |
| CROS Project Team | ||
| CEA | 1-7 | |
| Information Technology Manager (All Levels) | 1-6, 8-9 | |
| Information Technology Supervisor (All Levels) | 1-6, 8-9 | |
| Information Technology Specialist (All Levels) | 9 | |
| Information Technology Associate | 9 | |
| Internal Audit Division | ||
| CEA | 1-7 | |
| Senior Management Auditor | 1-7 | |
| Staff Management Auditor | 1-7 | |
| Business Taxes Specialist (All Levels) | 1-7 | |
| Associate Management Auditor | 1-7 | |
| Staff Services Management Auditor | 1-7 | |
| Field Operations Division | ||
| CEA | 1-7 | |
| Business Taxes Administrator (All Levels) | 1, 5, 8 | |
| Business Taxes Specialist II or III | 1, 5 | |
| Business Taxes Compliance Supervisor (All Levels) | 1, 5 | |
| Supervising Tax Auditor (All Levels) | 1, 5 | |
| Supervising Tax Technician (All Levels) | 1, 5 | |
| Business Taxes Compliance Specialist | 10 | |
| Business Taxes Representative | 10 | |
| Business Taxes Specialist I | 10 | |
| Associate Tax Auditor | 10 | |
| Tax Auditor | 10 | |
| Information Officer (All Levels) | 1, 2, 5 | |
| Assistant Tax Services Specialist | 1, 2, 5 | |
| Information Technology Specialist (All Levels) | 9 | |
| Information Technology Associate | 9 | |
| Business Tax & Fee Division | ||
| CEA (All Levels) | 1-7 | |
| Chief | 1-7 | |
| Business Taxes Administrator (All Levels) | 1-2, 5, 8 | |
| Business Taxes Specialist II or III | 1-2, 5 | |
| Business Taxes Compliance Supervisor | 1-2, 5 | |
| Supervising Tax Auditor II or III | 1-2, 5 | |
| Supervising Tax Auditor I | 1-2, 5 | |
| Supervising Tax Technician | 1-2, 5 | |
| Business Taxes Specialist I | 10 | |
| Business Taxes Compliance Specialist | 10 | |
| Associate Tax Auditor | 10 | |
| Tax Auditor | 10 | |
| Business Taxes Representative | 10 | |
| Office Services Supervisor II | 8 | |
| Administrative Assistant II | 8 | |
| Information Technology Specialist (All Levels) | 9 | |
| Information Technology Associate | 9 | |
| Timber Tax Section | ||
| Senior Forest Property Appraiser | 4, 5, 8 | |
| Associate Forest Property Appraiser | 4, 5 | |
| Associate Tax Auditor | 4, 5 | |
| Business Taxes Representative | 4, 5 | |
| Retired Annuitants | * | |
| Consultants/New Positions | ** | |
| CROS Subject Matter Experts/Testers | *** | |
| * Retired Annuitants who are appointed in classifications corresponding to civil service employee classification categories listed in this conflict of interest code will disclose under that civil service classification category. | ||
| ** Consultants/New Positions shall be included in the list of designated positions and shall disclose pursuant to the broadest disclosure category in the code subject to the following limitation: | ||
| The Director may determine in writing that a particular consultant or new position, although a "designated position," is hired to perform a range of duties that is limited in scope and thus is not required to fully comply with the disclosure requirements in this section. Such written determination shall include a description of the consultant or new position's duties and, based upon that description, a statement of the extent of disclosure requirements. The Director's determination is a public record and shall be retained for public inspection in the same manner and location as this conflict of interest code. (Gov. Code, § 81008.) | ||
| *** CROS Subject Matter Experts/Testers shall disclose based on the designations made (1) for Subject Matter Experts/Testers under the CROS Project Team and (2) the position, if designated, that they hold with any other department/division/office/section at the Department. | ||
Appendix B
Disclosure Categories
Category 1 Designated positions in this category must report investments, business positions in business entities, and sources of income, including receipt of loans, gifts and travel payments, if the business entity or source (1) is subject to the California Department of Tax and Fee Administration's (Department) regulatory, permit or licensing authority under the Sales and Use Tax Law, Bradley-Burns Uniform Local Sales and Use Tax Law, Transactions and Use Tax Law, Lumber Product Assessment, and Prepaid Mobile Telephony Services Surcharge Collection Act, or (2) represents any taxpayer, feepayer, or other person before the Department (i.e., as that person's attorney, representative, CPA, etc.) on a matter involving application of the Sales and Use Tax Law, Bradley-Burns Uniform Local Sales and Use Tax Law, Transactions and Use Tax Law, Lumber Product Assessment, or Prepaid Mobile Telephony Services Surcharge Collection Act.
Category 2
Designated positions in this category must report investments, business positions in business entities, and sources of income (including receipt of loans, gifts and travel payments), if the business entity or source (1) is subject to a special tax and fee under the Department's regulatory, permit, or licensing authority that is not covered by categories 1, 3 or 4 or (2) represents any taxpayer, feepayer, or other person before the Department (i.e., as that person's attorney, representative, CPA, etc.) on a matter involving a special tax and fee that is under the Department's regulatory, permit, or licensing authority that is not covered by categories 1, 3 or 4.
Category 3
Designated positions in this category must report all interests in real property located within the State of California and all investments, business positions in business entities, and sources of income (including receipt of loans, gifts and travel payments), if the business entity or source (1) owns, or owned, real property located within the State of California or personal property of the type valued or exempted by the Department or subject to the Department's regulatory authority for property tax purposes, or (2) represents or represented a taxpayer or person before the Department (i.e., as that person's attorney, representative, CPA, etc.) on a matter involving personal property of the type valued or exempted by the Department or subject to the Department's regulatory authority for property tax purposes.
Category 4
Designated positions in this category must report investments, business positions in business entities, and sources of income (including receipt of loans, gifts and travel payments), if the business entity or source (1) is subject to the Department's regulatory, permit or licensing authority under the Timber Yield Tax Law and interests in real property classified as timberland under the Timber Yield Tax Law, or (2) represents any taxpayer, feepayer, or other person before the Department (i.e., as that person's attorney, representative, CPA, etc.) on a matter involving application of the Timber Yield Tax Law.
Category 5
Designated positions in this category must report investments, business positions in business entities, and sources of income (including receipt of loans, gifts and travel payments), if the business entity or source is, or was (at any time during the reporting period) a "lobbyist", "lobbying firm" or "lobbyist employer" that was registered, or should be registered, to lobby the department.
Category 6
Designated positions in this category must report investments, business positions in business entities, and sources of income (including receipt of loans, gifts and travel payments), if the business entity or source was the subject of a complaint to, investigation by, or enforcement action of the Department, or administrative action before the Department that was acted upon or participated in by the filer during the period covered by the statement of economic interest.
Category 7
Designated positions in this category must report investments, business positions in business entities, and sources of income (including receipt of loans, gifts and travel payments), if the business entity or source provides leased facilities, products, equipment, vehicles, machinery or services (including training or consulting services) of the type utilized by the Department.
Category 8
Designated positions in this category must report investments, business positions in business entities, and sources of income (including receipt of loans, gifts and travel payments), if the business entity or source provides leased facilities, products, equipment, vehicles, machinery or services (including training or consulting services) of the type utilized by the designated position's division, section, bureau, unit, or office.
Category 9
Designated positions in this category must report investments, business positions in business entities, and sources of income (including receipt of loans, gifts and travel payments), if the business entity or source provides information technology or telecommunications goods, products or services including computer hardware or software companies, computer consultant services, IT training companies, data processing firms and media services of the type utilized by the Department.
Category 10
Designated positions in this category shall indicate whether, during the reporting period, they had a financial interest in any of their assignments. If they had no such interest, they shall file Fair Political Practices Commission Form 700-A. Otherwise, they shall disclose their pertinent financial interests in any of their assignments on the schedules for Fair Political Practices Commission Form 700.
Cal. Code Regs. Tit. 18, § 35201
Note: Authority cited: Section 87300, Government Code. Reference: Sections 87300- 87302 and 87306, Government Code.