(a) The laboratory shall conduct an internal audit at least once per year or in accordance with the ISO/IEC 17025 accrediting body’s requirement, whichever is more frequent. (b) The internal audit must include all of the components required by the ISO/IEC 17025 internal-audit standards. (c) Within 3 business days of completing the internal audit, the laboratory shall submit the results of the internal audit to the Bureau. Authority: Section 26013, Business and Professions Code. Reference: Sections 26100 and 26104, Business and Professions Code.
Archives for June 2019
IMPORTANT DUE DATE REMINDER: Sales Taxes
The California Department of Tax and Fee Administration (CDTFA) is sending you an important due date reminder:
- If you have a Sales and Use Tax or Use Tax quarterly prepayment to pay, your prepayment is due no later than the 24th of the month.
If the due date falls on a weekend or state holiday, the due date is extended to the next business day.
If you have not done so already, please visit the website and Login to make your prepayment, prior to the due date shown above.
New Sales and Use Tax rates are operative as of July 1, 2019. For more information, please see the Special Notice on the CDTFA website.
We have also made enhancements to our sales and use tax return. For more information, please see our new tutorial videos How to File Schedule A and How to File Schedule A Using the Upload Feature.
If you have any questions, please call our Customer Service Center at 1–800–400–7115 (TTY:711). Customer service representatives are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
To set up a username and password, visit CDTFA’s Online Services page at Sign Up Now.
BUREAU OF CANNABIS CONTROL; § 5734. Satisfactory and Unsatisfactory Proficiency Test Performance
(a) The laboratory shall be deemed to have successfully participated in a PT program for an analyte tested in a specific method if the test results demonstrate a “satisfactory” or otherwise proficient performance determination by the PT program provider. (b) The laboratory may not report test results for analytes that are deemed by the PT program provider as “unacceptable,” “questionable,” “unsatisfactory”, or otherwise deficient. (c) The laboratory may resume reporting test results for analytes that were deemed “unacceptable,” “questionable,” “unsatisfactory”, or otherwise deficient, only if both of the following conditions are met: (1) The laboratory satisfactorily remedies the cause of the failure for each analyte; and (2) The laboratory submits, to the Bureau, a written report demonstrating how the laboratory has fixed the cause of the failure. Authority: Section 26013, Business and Professions Code. Reference: Sections 26100 and 26110, Business and Professions Code.
IRS reminder: June 17 is next deadline for those who pay estimated taxes
Upcoming quarterly deadlines include September 16 and Jan. 15, 2020
WASHINGTON – The Internal Revenue Service today reminded taxpayers who pay estimated taxes that Monday, June 17, is the deadline for the second estimated tax payment for 2019.
Examples of those who often need to pay quarterly estimated taxes are self-employed individuals, retirees, investors, and some individuals involved in the sharing economy, among others.
The Tax Cuts and Jobs Act (TCJA), enacted in December 2017, changed the way tax is calculated for most taxpayers, including those with substantial income not subject to withholding. Most TCJA changes took effect in 2018. As a result, many taxpayers ended up receiving 2018 refunds that were larger or smaller than expected, while others unexpectedly owed additional tax when they filed earlier this year. Because of this, taxpayers should consider whether they need to adjust the amount of tax they pay each quarter through estimated tax payments.
Form 1040-ES, available on IRS.gov, is designed to help taxpayers figure these payments simply and accurately. The estimated tax package includes a quick rundown of key tax changes, income tax rate schedules for 2019 and a useful worksheet for figuring the right amount to pay.
A companion publication, Publication 505, Tax Withholding and Estimated Tax, has additional details, including worksheets and examples, which can help taxpayers determine whether they should pay estimated tax. This includes those who have dividend or capital gain income, owe alternative minimum tax or have other special situations.
Who needs to pay quarterly? Most often, self-employed people, including some individuals involved in the sharing economy, need to pay quarterly installments of estimated tax. Similarly, investors, retirees and others – a substantial portion of whose income is not subject to withholding – often need to make these payments as well. Other income generally not subject to withholding includes interest, dividends, capital gains, rental income and some alimony.
Because the U.S. tax system operates on a pay-as-you-go basis, taxpayers are required by law to pay most of their tax liability during the year. For 2019, this means that an estimated tax penalty will normally apply to any party that pays too little tax, usually less than 90 percent, during the year through withholding, estimated tax payments or a combination of the two.
Exceptions to the penalty and special rules apply to some groups of taxpayers, such as farmers, fishermen, casualty and disaster victims, those who recently became disabled, recent retirees, and those who receive income unevenly during the year. In addition, there’s an exception to the penalty for those who base their payments of estimated tax on last year’s tax. Generally, taxpayers won’t have an estimated tax penalty if they make payments equal to the lesser of 90 percent of the tax to be shown on their 2019 return or 100 percent of the tax shown on their 2018 return (110 percent if their income was more than $150,000). See Form 2210 and its instructions for more information.
Employees have a choice
Many employees who also receive income from other sources may be able to forgo making estimated tax payments and instead increase the amount of income tax withheld from their pay. One way they can do this is by first completing the Deductions, Adjustments, and Additional Income Worksheet in the W-4 instructions and then claiming fewer withholding allowances on the Form W-4 they give to their employer. Alternatively, they can ask their employer to withhold an additional flat-dollar amount each pay period on their Form W-4.
Perform a Paycheck Checkup
With many key tax changes now in their second year, the IRS urges all employees, including those with other sources of income, to perform a Paycheck Checkup now. Doing so now will help avoid an unexpected year-end tax bill and possibly a penalty. The easiest way to do this is to use the Withholding Calculator available on IRS.gov.
To use the Withholding Calculator most effectively, users should have a copy of last year’s tax return and recent paystub. After filling out the Withholding Calculator, the tool will recommend the number of allowances the employee should claim on their Form W-4.
Though primarily designed for employees who receive wages, the Withholding Calculator can also be helpful to some recipients of pension and annuity income.
If the Withholding Calculator suggests a change, the employee should fill out a new Form W-4 and submit it to their employer as soon as possible. Similarly, recipients of pensions and annuities can make a change by filling out Form W-4P and giving it to their payer.
Employees who expect to receive long term capital gains or qualified dividends, or employees who owe self-employment tax, alternative minimum tax, or tax on unearned income of minors should use the instructions in Publication 505 to check whether they should change their withholding or pay estimated tax.
How and when to pay
The IRS provides two free electronic payment options, where taxpayers can schedule their estimated and other federal tax payments up to 30 days in advance, with Direct Pay (bank account) or up to 365 days in advance, with the Electronic Federal Tax Payment System (EFTPS). They can also visit IRS.gov/payments to explore options to pay online, by phone or with their mobile device and the IRS2go app. Taxpayers paying by check or money order must make it payable to the “United States Treasury.”
Taxpayers can pay their 2019 estimated tax payments any time before the end of the tax year. Most taxpayers make estimated tax payments in equal amounts by the four established due dates. The three remaining due dates for tax year 2019 estimated taxes are June 17, September 16, and the final payment is due Jan. 15, 2020.
Taxpayers due a refund on their 2018 federal income tax return may be able to reduce or even skip one or more of these payments by choosing to apply their 2018 refund to their 2019 estimated tax. See Form 1040 and its instructions for more information.
Taxpayers in presidentially-declared disaster areas may have more time to make these payments without penalty. Visit the Tax Relief in Disaster Situations page for details.
More information about tax withholding and estimated tax can be found on the agency’s Pay As You Go web page, as well as in Publication 505.
BUREAU OF CANNABIS CONTROL; § 5733. Required Proficiency Testing
(a) The laboratory shall participate in a proficiency testing program (“PT program”) provided by an organization that operates in conformance with the requirements of ISO/IEC 17043, at least once every six months after receiving ISO/IEC 17025 accreditation. (b) The laboratory shall participate in the PT program by following the laboratory’s existing SOPs for testing cannabis and cannabis products. (c) The laboratory shall rotate the PT program among the analytical methods in the laboratory’s scope of accreditation and among the employees who perform the test methods. (d) Laboratory employees who participate in a PT program shall sign the corresponding analytical reports or attestation statements to certify that the PT program was conducted in the same manner as the laboratory tests of cannabis and cannabis products. (e) A supervisory or management laboratory employee shall review and verify the accuracy of results reported for all PT program samples analyzed. (f) The laboratory shall provide PT program results to the Bureau within 3 business days after the laboratory receives notification of their test results from the PT program provider. Authority: Section 26013, Business and Professions Code. Reference: Sections 26100 and 26110, Business and Professions Code.
For taxpayers living, working outside the U.S., file a return by June 17
WASHINGTON — The Internal Revenue Service today reminded taxpayers living and working outside of the United States that they must file their 2018 federal income tax return by Monday, June 17.
The June 17 deadline applies to both U.S. citizens and resident aliens abroad, including those with dual citizenship. An extension of time to file is available for those who cannot meet this filing deadline.
Essential points to consider:
Most people abroad need to file
Just as most taxpayers in the United States are required to file their tax returns with the IRS by April 15, those living and working in another country are also required to file. However, an automatic two-month deadline extension is granted and in 2019 that date is June 17.
An income tax filing requirement generally applies even if a taxpayer qualifies for tax benefits, such as the Foreign Earned Income Exclusion or the Foreign Tax Credit, which substantially reduce or eliminate U.S. tax liability. These tax benefits are only available if an eligible taxpayer files a U.S. income tax return.
A taxpayer qualifies for the special June 17 filing deadline if both their tax home and abode are outside the United States and Puerto Rico. Those serving in the military outside the U.S. and Puerto Rico on the regular due date of their tax return also qualify for the extension to June 17. Be sure to attach a statement indicating which of these two situations apply.
Payments for taxes owed were due April 15 Interest, currently at the rate of 6 percent per year, compounded daily, still applies to any tax payment received after the original April 15 deadline. For details, see the “When to File and Pay” section in Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
Reporting required for foreign accounts and assets
Federal law requires U.S. citizens and resident aliens to report any worldwide income, including income from foreign trusts and foreign bank and securities accounts. In most cases, affected taxpayers need to complete and attach Schedule B to their tax return. Part III of Schedule B asks about the existence of foreign accounts, such as bank and securities accounts, and usually requires U.S. citizens to report the country in which each account is located.
In addition, certain taxpayers may also have to complete and attach to their return Form 8938, Statement of Foreign Financial Assets. Generally, U.S. citizens, resident aliens and certain nonresident aliens must report specified foreign financial assets on this form if the aggregate value of those assets exceeds certain thresholds. See the instructions for this form for details.
Foreign accounts reporting deadline
Separate from reporting specified foreign financial assets on their tax return, taxpayers with an interest in, or signature or other authority over, foreign financial accounts whose aggregate value exceeded $10,000 at any time during 2018, must file electronically with the Treasury Department a Financial Crimes Enforcement Network (FinCEN) Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Because of this threshold, the IRS encourages taxpayers with foreign assets, even relatively small ones, to check if this filing requirement applies to them. The form is only available through the BSA E-filing System website.
The deadline for filing the annual Report of Foreign Bank and Financial Accounts (FBAR) is now the same as for a federal income tax return, April 15, 2019, but FinCEN is granting filers missing the original deadline an automatic extension until Oct. 15, 2019, to file. Specific extension requests are not required.
Automatic extensions available
Taxpayers abroad who can’t meet the June 17 deadline can still get more time to file, but they need to ask for it. An extension request must be filed by June 17. Automatic extensions give people until Oct. 15, 2019, to file; however, this does not extend the time to pay tax.
One of the easiest ways to get an extension of time to file is through the Free File link on IRS.gov. In a matter of minutes, anyone, regardless of income, can use this free service to electronically request an extension on Form 4868. Requests may also be made using a paper form by following the instructions provided on the form. Form 4868 requires taxpayers to estimate their tax liability and pay any amount due.
Another option is to pay electronically, and the IRS will automatically process an extension when taxpayers select Form 4868 and are making a full or partial federal tax payment using Direct Pay, the Electronic Federal Tax Payment System (EFTPS) or a debit or credit card. There is no need to file a separate Form 4868 when making an electronic payment and indicating it is for an extension. International taxpayers who do not have a U.S. bank account should refer to the Foreign Electronic Payments section on IRS.gov for more payment options and information.
Combat zone taxpayers get more time without having to ask for it
Members of the military and eligible support personnel serving in a combat zone have at least 180 days after they leave the combat zone to file their tax returns and pay any taxes due. This includes those serving in Iraq, Afghanistan and other combat zones. A list of designated combat zones can be found in Publication 3, Armed Forces’ Tax Guide.
Various circumstances affect the exact length of the extension available to any given taxpayer. Details, including examples illustrating how these extensions are calculated, can be found in the Extensions of Deadlines section in Publication 3.
Choose Free File
U.S. citizens and resident aliens living abroad can use IRS Free File to prepare and electronically file their returns for free. This means both U.S. citizens and resident aliens living abroad with adjusted gross incomes (AGI) of $66,000 or less can use brand-name software to prepare their tax returns and then e-file them for free. A limited number of companies provide tax software that can accommodate foreign addresses. A second option, Free File Fillable Forms, the electronic version of IRS paper forms, has no income limit and is best suited to people who are comfortable preparing their own tax return.
Both the e-file and Free File electronic filing options are available until Oct. 15, 2019. Check out the e-file link on IRS.gov for details on the various electronic filing options. Free File is not available to non-resident aliens required to file Form 1040-NR.
Report in U.S. dollars
Any income received or deductible expenses paid in foreign currency must be reported on a U.S. tax return in U.S. dollars. Likewise, any tax payments must be made in U.S. dollars.
Both FINCEN Form 114 and IRS Form 8938 require the use of a December 31 exchange rate for all transactions, regardless of the actual exchange rate on the date of the transaction. Generally, the IRS accepts any posted exchange rate that is used consistently. For more information on exchange rates, see Foreign Currency and Currency Exchange Rates.
Expatriate reporting
Taxpayers who relinquished their U.S. citizenship or ceased to be lawful permanent residents of the United States during 2018 must file a dual-status alien tax return, attaching Form 8854, Initial and Annual Expatriation Statement. A copy of the Form 8854 must also be filed with Internal Revenue Service, Philadelphia, PA 19255-0049, by the due date of the tax return (including extensions). See the instructions for this form and Notice 2009-85 (PDF), Guidance for Expatriates Under Section 877A, for further details.
Check withholding
Taxpayers who owe tax for 2018 can avoid having the same problem for 2019 by increasing the amount of tax withheld from their paychecks. For help determining the right amount to withhold, use the Withholding Calculator on IRS.gov.
IRS ends Offshore Voluntary Disclosure Program (OVDP)
The IRS will continue to use tools besides voluntary disclosure to combat offshore tax avoidance, including taxpayer education, whistleblower leads, civil examination and criminal prosecution. The IRS continues to use Streamlined Filing Compliance Procedures that will remain in place and be available to eligible taxpayers. But, as with OVDP, the IRS said it may end the Streamlined Filing Compliance Procedures at some point. Full details of the OVDP and Streamlined Procedures are available at Options Available for U.S. Taxpayers with Undisclosed Foreign Financial Assets.
Taxpayers concerned that their non-compliance may rise to the level of tax and tax-related crimes may consider coming into compliance with the tax law and avoid potential criminal prosecution through the updated Voluntary Disclosure Practice by preparing Form 14457. More information on the updated procedures for the Voluntary Disclosure Practice can be found in the Nov. 20, 2018, Interim Guidance Memo LB&I-09-1118-01.
More information:
- Any U.S. taxpayer living abroad with tax questions can refer to the International Taxpayers page on IRS.gov and use the IRS Tax Map and the International Tax Topic Index to get answers.
- Taxpayers with foreign financial accounts that report their accounts to the U.S Treasury Department should also visit the FBAR Fact Sheet posted on IRS.gov.
- Taxpayers who are looking for tax return preparers abroad should visit the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications.
- To help avoid delays with tax refunds, taxpayers living abroad should visit the Helpful Tips for Effectively Receiving a Tax Refund for Taxpayers Living Abroad page.
- More information on the tax rules that apply to U.S. citizens and resident aliens living abroad can be found in Publication 54, available on IRS.gov.
IRS takes additional steps to protect taxpayer data; plans to end faxing and third-party mailings of certain tax transcripts
WASHINGTON — As part of its ongoing efforts to protect taxpayers from identity thieves, the Internal Revenue Service today announced it will stop its tax transcript faxing service in June and will amend the Form 4506 series to end third-party mailing of tax returns and transcripts in July.
Tax transcripts are summaries of tax return information. Transcripts have become increasingly vulnerable as criminals impersonate taxpayers or authorized third parties. Identity thieves use tax transcripts to file fraudulent returns for refunds that are difficult to detect because they mirror a legitimate tax return.
The halt to the faxing and third-party service this summer are two more steps the IRS is taking to protect taxpayer data. In September 2018, the IRS began to mask personally identifible information for every individual and entity listed on the transcript. See New Tax Transcript and Customer File Number. At that time, the IRS announced it intended to stop its faxing and third-party mailing service, and has since worked with tax professionals to assure they have what they need for tax preparation and representation.
Faxing service ends June 28
Starting June 28, 2019, the IRS will stop faxing tax transcripts to both taxpayers and third parties, including tax professionals. This action affects individual and business transcripts.
Individual taxpayers have several options to obtain a tax transcript. They may:
- Use IRS.gov or the IRS2Go app to access Get Transcript Online; after verifying their identities, taxpayers may immediately download or print their transcript, or
- Use IRS.gov or the IRS2Go app to access Get Transcript by Mail; transcript will be delivered within 10 days to the address of record, or
- Call 800-908-9946 for an automated Get Transcript by Mail feature, or
- Submit Form 4506-T or 4506T-EZ to have a transcript mailed to the address of record.Tax professionals also have several options to obtain tax transcripts necessary for tax preparation or representation as follows:
- Request that the IRS mail a transcript to the taxpayer’s address of record, or
- Use e-Services’ Transcript Delivery System online to obtain masked individual transcripts and business transcripts, or
- Obtain a masked individual transcript or a business transcript by calling the IRS, faxing authorization to the IRS assistor and the IRS assistor will place the document in the tax practitioner’s e-Services secure mailbox.
- When needed for tax preparation purposes, tax practitioners may:
- Obtain an unmasked wage and income transcript by calling the IRS, faxing authorization to the IRS assistor and the IRS assistor will place the document in the tax practitioner’s e-Services secure mailbox, or
- Obtain an unmasked wage and income transcript if authorization is already on file by using e-Service’s Transcript Delivery System.
Certain third-party mailings stop July 1
Effective July 1, 2019, the IRS will no longer provide transcripts requested on Form 4506, Form 4506-T and Form 4506T-EZ to third parties, and the forms will be amended to remove the option for mailing to a third-party. These forms are often used by lenders and others to verify income for non-tax purposes. Among the largest users are colleges and universities verifying income for financial aid purposes. Tax professionals also are large volume users.
Taxpayers may continue to use these forms to obtain a copy of their tax return or obtain a copy of their tax transcripts. This change will NOT affect use of the IRS Data Retrieval Tool through the Free Application for Federal Student Aid (FAFSA) process.
Third parties who use these forms for income verification have other alternatives. The IRS offers an Income Verification Express Service (IVES) which has several hundred participants, who, with proper authorization, order transcripts. Lenders or higher education institutions can either contract with existing IVES participants or become IVES participants themselves. The tax transcript is an official IRS record. Taxpayers may choose to provide transcripts to requestors instead of authorizing the third party to request these transcrpts from the IRS on their behalf.
Tax professionals who are attorneys, Certified Public Accountants or Enrolled Agents (i.e., Circular 230 practitioners) and do not have an e-Services account may create one and, with proper authorization from clients, can access the e-Services’ Transcript Delivery System. Unenrolled tax practitioners must have an e-File application on file and be listed as delegated users to access TDS.
Customer File Number helps match transcripts
Because the taxpayer’s name and Social Security number are now partially masked, the IRS also created a Customer File Number space that can be used to help third parties match transcripts to taxpayers. Third parties can assign a Customer File Number, such as a loan application number or a student identification number. The number will populate on the transcript and help match it to the client/student. Learn more about the Customer File Number at About the New Tax Transcript and the Customer File Number
BUREAU OF CANNABIS CONTROL;§ 5732. Data Package
(a) The laboratory shall generate a data package for each batch of samples that the laboratory analyzes. At a minimum, the data package shall contain the following: (1) The name and address of the laboratory that performed the analytical procedures; (2) The names, functions, and signatures of the laboratory employees that performed the sample preparation, analyses, and reviewed and approved the data; (3) All batch sample results and batch LQC sample results; (4) Raw data, including instrument raw data, for each sample, if any; (5) Instrument test method with parameters, if any; (6) Instrument tune report, if any; (7) Instrument calibration data, if any; (8) LQC sample report with worksheets, forms, or copies of laboratory notebook pages containing pertinent information related to the identification and traceability of all reagents, reference materials, and standards used for analysis; (9) Analytical batch sample sequence, if any; (10) The field sample log and the COC form; and (11) The COA created as required under this chapter. (b) After the data package is compiled, the supervisory or management laboratory employee shall do the following: (1) Review the analytical results for technical correctness and completeness; (2) Verify that the results of each analysis carried out by the laboratory are reported accurately, clearly, unambiguously, and objectively; and (3) Approve the laboratory results by signing and dating the data package prior to release of the data by the laboratory. (c) The data package shall be kept for a minimum of 7 years and shall be made available upon request by the Bureau. Authority: Section 26013, Business and Professions Code. Reference: Sections 26100, 26104, 26110 and 26160, Business and Professions Code.
Tips for taxpayers who may need to amend their tax return
Although the IRS often finds and corrects errors during processing, there are certain situations in which a taxpayer may need to file an amended return to make a correction. Here are some quick tips for anyone who discovered they made a mistake or forgot to include something on their tax return.
Use the Interactive Tax Assistant. Taxpayers can use the Who should file an amended return? interview tool to help determine if they should file an amended return to correct an error or make other changes to their return.
Don’t amend for math errors or missing forms. Taxpayers generally don’t need to file an amended return to correct math errors on their original return. The IRS may correct math or clerical errors on a return and may accept it even if the taxpayer forgot to attach certain tax forms or schedules. The IRS will mail a letter to the taxpayer, if necessary, requesting additional information.
Wait until receiving refund for tax year 2018 before filing. Taxpayers who are due refunds from their original tax year 2018 tax return should wait for the IRS to process the return and they receive the refund before filing Form 1040-X to claim an additional refund. It may take the IRS up to 16 weeks to process amended returns.
File Form 1040-X to amend. Taxpayers must file on paper using Form 1040-X, Amended U.S. Individual Income Tax Return, to correct their tax return. While taxpayers can use software to prepare Form 1040-X, they can’t file Form 1040-X electronically. Taxpayers should indicate the year of the original return and explain all changes made by attaching any forms or schedules. Taxpayers then sign and mail the Form 1040-X to the address listed in the instructions. Taxpayers filing Form 1040-X in response to an IRS letter should mail it to the address shown on the letter.
Amend to correct errors. Taxpayers should correct their return if they find that they should have claimed a different filing status or didn’t report some income. Taxpayers who claimed deductions or credits they shouldn’t have claimed or didn’t claim deductions or credits they could have claimed may need to file an amended return. Changes made on a federal return may also affect state taxes. The taxpayer should contact the state tax agency to see if this is so.
Pay additional tax. Taxpayers who will owe more tax should file Form 1040-X and pay the tax as soon as possible to avoid penalties and interest. They should consider using IRS Direct Pay to pay any tax directly from a checking or savings account for free.
File within three-year time limit. Taxpayers generally have three years from the date they filed their original tax return to file Form 1040-X to claim a refund. They can file it within two years of the date they paid the tax, if that date is later.
Use separate forms if amending more than one tax year. Taxpayers must file a Form 1040-X for each tax year and mail each year’s form in a separate envelope to avoid confusion. They should check the box for the calendar year or enter the other calendar year or fiscal year they are amending. The form’s instructions have the mailing address for the amended return.
Track amended return status online. Taxpayers can track the status of their amended tax return in English and Spanish using Where’s My Amended Return? Amended returns take up to 16 weeks to process and up to three weeks from the date of mailing to show up in the system. Before that time, there’s no need to call the IRS unless the tool specifically tells the taxpayer to do so.
BUREAU OF CANNABIS CONTROL;§ 5731. Limits of Detection (LOD) and Limits of Quantitation (LOQ) for Quantitative Analyses
(a) The laboratory shall calculate the LOD for chemical method analyses according to any of the following methods: (1) Signal-to-noise ratio of between 3:1 and 2:1; (2) Standard deviation of the response and the slope of calibration curve using a minimum of 7 blank samples; or (3) A method published by the United States Food and Drug Administration (USFDA) or the United States Environmental Protection Agency (USEPA). (b) The laboratory shall calculate the LOQ for chemical method analyses according to any of the following methods: (1) Signal-to-noise ratio of 10:1, at minimum; (2) Standard deviation of the response and the slope using a minimum of 7 blank samples calculated as follows: LOQ = (10 × standard deviation of the response) / slope of the calibration curve; or (3) A method published by the USFDA or the USEPA. Authority: Section 26013, Business and Professions Code. Reference: Sections 26100, 26104 and 26110, Business and Professions Code.