California Code of Regulations, Title 18

Official source: California Code of Regulations, Title 18, Division 2.2. State Board of Equalization—Conflict of Interest Code, as published by the State's official CCR publisher (govt.westlaw.com); captured 2026-09-26/10-01. Credits and History notes kept.

Source: https://govt.westlaw.com/calregs/Browse/Home/California/CaliforniaCodeofRegulations?guid=IE538E2A04C8311EC89E5000D3A7C4BC3&originationContext=documenttoc&transitionType=Default&contextData=(sc.Default)

§ 6001. General Provisions.¶

Source: https://govt.westlaw.com/calregs/Document/I8310A4B0492F11EDBB1EBB03D4113C3D?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

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 State Board of Equalization.

Individuals holding designated positions shall file their statements of economic interests with the State Board of Equalization, which will make the statements available for public inspection and reproduction. (Gov. Code, § 81008.) Upon receipt of the statement for the Executive Director, the State Board of Equalization shall make and retain copies and forward the original to the Fair Political Practices Commission. All other statements will be retained by the State Board of Equalization.

Credits

Note: Authority cited: Section 87300, Government Code. Reference: Sections 87300-87302 and 87306, Government Code.

History

New Chapter 2.1 (Sections 6001-6006) filed 5-10-76; effective thirtieth day thereafter (Register 76, No. 20).
New Chapter 2.1 (Sections 6001-6006) refiled 2-14-77; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 1-4-77 (Register 77, No. 8).
Repealer of Chapter 2.1 (Sections 6001-6006) and new Chapter 2.1 (Sections 6001-6010, Appendices A and B) filed 9-17-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 6-4-80 (Register 80, No. 38).
Repealer of Chapter 2.1 (Sections 6001-6010 and Appendix A only) and new Chapter 2.1 (Section 6001 and Appendix A) filed 11-5-82; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 5-4-82 (Register 82, No. 45).
Editorial correction of History 1 and 4 (Register 95, No. 9).
Amendment of section, repealer of Appendices A and B and new Appendices A and B filed 3-2-95; operative 4-3-95. Submitted to OAL for printing only pursuant to Government Code section 11343 (Register 95, No. 9).
Amendment of Appendices A and B filed 11-5-97; operative 12-5-97. Approved by Fair Political Practices Commission 8-22-97 (Register 97, No. 45).
Amendment of Appendices A and B filed 4-8-98; operative 5-8-98. Approved by Fair Political Practices Commission 2-6-98 (Register 98, No. 15).
Amendment of Appendix A filed 7-13-99; operative 8-12-99. Approved by Fair Political Practices Commission 5-21-99 (Register 99, No. 29).
Amendment of Appendices A and B filed 3-13-2000; operative 4-12-2000. Approved by Fair Political Practices Commission 2-28-2000 (Register 2000, No. 11).
Amendment of Appendices A and B filed 3-12-2001; operative 4-11-2001. Approved by Fair Political Practices Commission 1-22-2001 (Register 2001, No. 11).
Amendment of Appendices A and B filed 3-8-2002; operative 4-7-2002. Approved by Fair Political Practices Commission 1-10-2002 (Register 2002, No. 10).
Amendment of Appendix A filed 3-13-2003; operative 4-12-2003. Approved by Fair Political Practices Commission 1-20-2003 (Register 2003, No. 11).
Amendment of Appendices A and B filed 5-6-2004; operative 6-5-2004. Approved by Fair Political Practices Commission 3-10-2004 (Register 2004, No. 19).
Amendment of section and Appendices A and B filed 5-4-2005; operative 6-3-2005. Approved by Fair Political Practices Commission 2-24-2005 (Register 2005, No. 18).
Renumbering of former division 2.2 to division 2.3 and renumbering of former division 2.1 to division 2.2 filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
Amendment of general provisions, Note, and Appendices A and B filed 3-4-2015; operative 4-3-2015 pursuant to Cal. Code Regs., tit. 2, section 18750(l). Approved by the Fair Political Practices Commission 2-17-2015 and submitted to OAL for filing and printing only pursuant to Cal. Code Regs., tit. 2, section 18750(k) (Register 2015, No. 10).
Amendment of Appendix A and Appendix B filed 9-28-2022; operative 10-28-2022 pursuant to Cal. Code Regs., tit. 2, section 18750(d). Approved by Fair Political Practices Commission 8-30-2022 and submitted to OAL for filing and printing only pursuant to Cal. Code Regs., tit. 2, section 18750(d) (Register 2022, No. 39).

Exceptions & meaning →

Appendix A Disclosure Positions¶

Source: https://govt.westlaw.com/calregs/Document/I94DF8301492F11EDBB1EBB03D4113C3D?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Designated Positions

Disclosure Categories

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Board Members' Offices

| |

Deputy to Board Member

1-8

Assistant to Board Member

1-8

Attorney (All Levels)

1-5

Tax Counsel (All Levels)

1-5

Associate Governmental Program Analyst

1, 3-5

Business Taxes Specialist (All Levels)

1-5

Information Officer (All Levels)

1, 3-5

| | |

Executive Office

| |

Executive Director

1-8

CEA (All Levels)

1-6

Business Taxes Specialist (All Levels)

1-6

Staff Services Manager (All Levels)

1-6

| | |

Board Proceedings Administrative Section

| |

Staff Services Manager (All Levels)

5, 7,

| | |

Legislative and Research Division

| |

CEA (All Levels)

1-6

Research Data Specialist (All Levels)

1, 3, 7

| | |

Taxpayers' Rights Advocate Office

| |

Taxpayers' Rights Advocate

1-6

Senior Specialist Property Appraiser (TRA)

2, 5

Associate Property Appraiser

2, 5

Assistant Property Appraiser

2, 5

| | |

Equal Employment Opportunity Division

| |

Staff Services Manager I

1-6

| | |

Legal Department

| |

CEA (All Levels)

1-6

Tax Counsel (All Levels)

1-5

Attorney (All Levels)

1-5

| | |

Property Tax Department

| |

CEA (All Levels)

2-7, 9

Deputy Director

1-8

Chief

1-8

Principal Property Appraiser

7, 11

Supervising Property Appraiser

7, 11

Research Data Supervisor (All Levels)

7, 11

Senior Specialist Property Appraiser

Senior Specialist Property Auditor Appraiser

Senior Petroleum and Mining Appraisal Engineer

Associate Property Appraiser

Associate Property Auditor Appraiser

Assistant Property Appraiser

Assistant Property Auditor Appraiser

Junior Property Appraiser

Business Taxes Specialist (All Levels)

Research Data Analyst (All Levels)

Tax Auditor

Associate Government Program Analyst

Staff Services Analyst (LEOP)

| | |

Retired Annuitants

| | |

Consultants/New Positions

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 Executive 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 Executive 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.)

Exceptions & meaning →

Appendix B¶

Source: https://govt.westlaw.com/calregs/Document/I8BE7D3B0492F11EDADF4CA7EEBCFA108?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

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, from sources of the type licensed or regulated by or registered with the Board, including those licensed, taxed or regulated by or registered to file under the, Alcoholic Beverage Tax Law.

Category 2

Designated positions in this category must report (1) investments, business positions in business entities, and sources of income, including receipt of loans, gifts and travel payments, from sources that own, or owned, property of the type assessed or valued or exempted by the Board, and (2) interests in real property located within the State of California.

Category 3

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, from sources who have filed an appeal within the preceding 12 months or have a pending claim under the Taxpayers' Bill of Rights for a BOE tax program.

Category 4

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, from sources that were the subject of a complaint to, investigation by, or enforcement action of the Board, or administrative action before the Board that was acted upon or participated in by the filer during the period covered by the statement of economic interest.

Category 6

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, from sources that provide goods, equipment, vehicles, services, or leased space of the type utilized by the designated position's department, division, section, or office.

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, from sources that provide telecommunications equipment, computers, computer programming, or any other services or training or equipment related to such things as computers, software, automation, data processing, communication and telecommunication, information technology, and duplication services of the type utilized by the Board.

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, from sources that provide services, materials, equipment, conference facilities, or consultation of the type utilized by the Board for personnel services or the training of employees.

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.

Category 11

Exceptions & meaning →