Frequently Asked Questions
General Questions
- Relief Request
- Find Your Board Member
- Registered Warrants (IOUs)
- Credit Card Payment Program for Tax and Fee Payments
- Disaster Relief – Records
- eFiling
- ePay
- Direct Transmit
- Electronic Funds Transfer (EFT)
- Investigations Division
- Offer in Compromise
- Bankruptcy
Appeals
- Appeal Hearings
- Appeal of Denial of Application for the OCC (Organizational Clearance Certificate)
- Appeal Procedures for Sales and Use Tax
- Property Tax Assessment Appeals
- Tax Appeals Assistance Program
- Tax Appellate Programs
Fire Prevention Fee
Environmental Fees
- Ballast Water
- California Tire Fee
- Electronic Waste
- Environmental Fees
- Occupational Lead Fees
- Water Rights Fee
Excise Tax
- Alcoholic Beverage
- Alternative Cigarette Tax Stamp
- Cigarette and Tobacco Products Internet Program
- Cigarette and Tobacco Products Retailer Licensing Program
- Cigarette and Tobacco Products Taxes
Fuel Tax
- Biodiesel and Biofuel
- International Fuel Tax Agreement (IFTA)
- Interstate User Diesel Fuel Tax Law
- Fuel Tax Swap FAQ
- Underground Storage Tax Fee
Property Tax
- Assessment Appeals
- California Property Tax Propositions
- Change in Ownership
- Changes in the Control and Ownership of Legal Entities
- Disabled Veterans Exemptions and Veterans' Exemption
- Disaster Relief – Property Tax
- Exclusions from Reappraisal
- General Information
- Historical Property / Mills Act
- Manufactured Homes
- New Construction
- Personal Property: Business Property Statements, Machinery, Equipment, Boats and Aircraft, Software
- Property Tax Bill Information
- Property Tax Payment And Relief
- Proposition 8 - Decline in Value
- Supplemental Assessment
- Timber Yield Tax
- Welfare and Veterans' Organization Exemptions
- Withholding Tax on Sale of Real Property
- Don't see what you need to know regarding Property Tax? Submit a question!
Sales & Use Tax
- Sales and Use Tax Rate: Increase on January 1, 2013
- New Use Tax Collection Requirements for Out-of-State Retailers Operative September 15, 2012 – Frequently Asked Questions
- Applying Tax To Your Sales and Purchases
- Auto Pay and Installment Payment Agreements FAQ
- Buying, Selling, Or Discontinuing a Business
- Completing Your Tax Return
- Computer Assisted Audits - Questions and Answers
- Exemptions and Exclusions: Vehicles, Vessels, and Aircraft
- Gas Tax Swap FAQ
- Industry Specific Sales and Use Tax Exemptions
- Keeping Records
- Lumber Products Assessment FAQ
- New Use Tax Registration Requirements
- Obtaining a Seller's Permit
- Reporting Fuel Purchases when Full Sales Tax is Prepaid.
- Reporting Taxes
- Reporting Taxes on Purchases of Vehicles, Vessels, and Aircraft
- Statewide Compliance and Outreach Program FAQ
- Tax Rate FAQ for Sales and Use Tax
- Using a Resale Certificate
- California Use Tax Information
- Estimated Use Tax – Use Tax Table