Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales And Use Tax Law

CHAPTER 5. DETERMINATIONS

Article 1. Returns and Payments

Section 6452

6452. Return. (a) On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall be filed with the board in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

(b) For purposes of the sales tax, a return shall be filed by every seller and also by every person who is liable for the sales tax under this part. For purposes of the use tax, a return shall be filed by every retailer engaged in business in this state and by every person purchasing tangible personal property, the storage, use, or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax.

(c) Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 7153.

History.—Stats. 1947, p. 1557, operative July 1, 1947, substituted "last" for "fifteenth" in first paragraph. Stats. 1963, p. 1491, in effect September 20, 1963, substituted "engaged in business" for "maintaining a place of business"; changed "the State" to "this State." Stats. 1978, Ch. 827, effective January 1, 1979, added "and also by every person who is liable for the sales tax under this part" following "seller" in the first sentence of the second paragraph. Stats. 1986, Ch. 1361, effective January 1, 1987, added (c), providing a penalty for failing or refusing to file a return. Stats. 1993, Ch. 1109, in effect January 1, 1994, substituted "the" for "such" before "form" in subdivision (a), added "(1)" following "(b)", added "or her" following "his" in the second sentence of subdivision (b), and added "If a return . . . that information" in paragraph (2) to subdivision (b). Stats. 1994, Ch. 903, in effect January 1, 1995, added "or federal . . . number" after "security number" in the fourth sentence of paragraph (1) of subdivision (b). Stats. 1999, Ch. 865, (SB 1302), in effect January 1, 2000, substituted "prescribed by . . . media" for "the board may prescribe" after "the form as" in subdivision (a), and relettered former subparagraphs (A) and (B) as "(a)" and "(b)" in paragraph (2) of subdivision (b). Stats. 2000, Ch. 923 (AB 2894), in effect January 1, 2001, added second sentence in subdivision (a); deleted former subparagraph designation (1) in subdivision (b), and deleted former second, third and fourth sentences therein, which stated, "Returns shall be signed by the person required to file the return or by his or her duly authorized agent but need not be verified by oath. If a return is prepared by a paid preparer, that preparer shall enter his or her name, social security number or federal employee identification number, and business name and address in the space provided on the return. Any paid preparer who fails to provide the information specified by the preceding sentence shall be subject to a fifty dollar ($50) fine for each failure to provide that information."; and deleted former subparagraph (2) of subdivision (b), which stated, "(2) For purposes of paragraph (1), "paid preparer" means any person who for compensation prepares, or employs one or more persons to prepare, any sales and use tax return required to be filed under this part. For purposes of this paragraph, the preparation of a substantial portion of any sales and use tax return required to be filed under this part shall be considered the equivalent of preparing that return in its entirety. A person is not a "paid preparer" as defined in this paragraph solely by reason of doing any of the following: (a) Furnishing typing, reproduction, or other mechanical assistance. (b) Preparing in a fiduciary capacity a return for any other person."

Note.—Sec. 41, Stats. 1986, Ch. 1361 required that:

(a) On January 15 of each year from 1988 to 1992, inclusive, the State Board of Equalization and the Franchise Tax Board shall submit a report to the Legislature on implementation of the provisions of this act, with the exception of Section 40 of this act (for which separate reporting requirements are set out).

(b) The revenue and taxation policy committees of each house of the Legislature shall hold a public hearing no later than June 30 of each year from 1988 to 1992, inclusive, on the reports submitted pursuant to subdivision (a).

(c) The intent of this section is to assure the Legislature the opportunity to oversee the implementation of this act. The intent of the Legislature in enacting this act is to improve enforcement and voluntary compliance with the tax system and cash-pay reporting rules. The intent of the Legislature in enacting this act is not to cause harassment of or undue burden on innocent taxpayers.

Sec. 41 applies to the following Revenue and Taxation Code Sections: 6069, 6071, 6366, 6366.1, 6368, 6368.1, 6452, 6455, 6776, 6777, 7154, 8404, 9355, 30481, 32556, 40188, 41143, and 44186.