Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2012
Sales and Use Tax Annotations
310.0000 INFORMATION RETURNS—Regulation 1687
310.0200 Required to File Information Returns. A distributor of foreign vehicles, who is not a dealer (licensed with DMV) and not engaged in business in California, may be required to file information returns with the Board. The returns are to include information the distributor has on California consumers who have purchased vehicles from dealers. 4/11/89.