Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Sales And Use Tax Law

Table of Contents


FEDERAL LAWS RELATING TO STATE TAXATION

ANALYSIS OF THE CALIFORNIA SALES AND USE TAX LAW

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS | (View entire chapter)

CHAPTER 1.5. STREAMLINED SALES TAX PROJECT | (View entire chapter)

CHAPTER 2. THE SALES TAX | (View entire chapter)

Article 1. Imposition of Tax

Article 2. Permits

Article 3. Presumptions and Resale Certificates

Article 4. Inclusion of Support Services in Sales Tax

CHAPTER 3. THE USE TAX | (View entire chapter)

Article 1. Imposition of Tax

Article 2. Registration

Article 3. Presumptions and Resale Certificates

CHAPTER 3.3. VEHICLE SMOG IMPACT FEE | (View entire chapter)

CHAPTER 3.5. VEHICLES, VESSELS, AND AIRCRAFT | (View entire chapter)

Article 1. Definitions

Article 2. Special Exemptions

Article 3. Auxiliary Collection Provisions

CHAPTER 4. EXEMPTIONS | (View entire chapter)

Article 1. General Exemptions

Article 2. Exemptions from Sales Tax

Article 3. Exemptions from Use Tax

Article 4. Exemption Certificates

CHAPTER 5. DETERMINATIONS | (View entire chapter)

Article 1. Returns and Payments

Article 1.1. Prepayment

Article 1.2. Payment by Electronic Funds Transfer **

Article 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions ***

Article 1.6. Prepayment of Sales Tax on Fuel **** [Repealed.]


Article 2. Deficiency Determinations

Article 3. Determinations if No Return Made

Article 4. Jeopardy Determinations

Article 5. Redeterminations

Article 6. Interest and Penalties

CHAPTER 6. COLLECTION OF TAX | (View entire chapter)

Article 1. Security for Tax

Article 2. Suit for Tax

Article 3. Judgment for Tax

Article 4. Priority and Lien of Tax

Article 5. Warrant for Collection of Tax

Article 6. Seizure and Sale

Article 7. Payment on Termination of Business and Successor's Liability

Article 8. Miscellaneous Provisions

Article 9. Collection of Tax Debts Due to the Internal Revenue Services or Other States

CHAPTER 7. OVERPAYMENTS AND REFUNDS | (View entire chapter)

Article 1. Claim for Refund

Article 2. Suit for Refund

Article 3. Recovery of Erroneous Refunds

Article 4. Cancellations

CHAPTER 8. ADMINISTRATION | (View entire chapter)

Article 1. Administration

Article 1.5. Public Disclosure of Tax Delinquencies

Article 2. Tax Amnesty Program

Article 2.5. Managed Audit Program

Article 3. The California Taxpayers' Bill of Rights

Uncodified Sections

CHAPTER 9. DISPOSITION OF PROCEEDS | (View entire chapter)

CHAPTER 10. VIOLATIONS | (View entire chapter)

CHAPTER 11. RES JUDICATA

INDEX

TABLE OF CASES

TABLE OF STATUTES WITH REPEAL OR SUNSET DATES