Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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)
- 6001 Title
- 6002 Construction
- 6003 "Sales Tax"
- 6004 "Use Tax"
- 6005 "Person"
- 6006 "Sale"
- 6006.1 Continuing sale
- 6006.3 "Lease"
- 6006.5 "Occasional sale"
- 6006.6 "Sale"; auction
- 6007 "Retail sale"
- 6007.5 United States contractors
- 6008 "Storage"
- 6009 "Use"
- 6009.1 "Storage" and "use"; exclusion
- 6010 "Purchase"
- 6010.1 Continuing purchase
- 6010.3 "Sale" and "purchase"; printing materials
- 6010.4 "Sale" and "purchase"; motion picture production
- 6010.5 Place of sale
- 6010.6 "Sale" and "purchase"; motion pictures and motion picture property
- 6010.7 "Sale" and "purchase"; chemical toilet
- 6010.8 "Sale" and "purchase"; alternative energy,
advanced transportation, and advanced manufacturing projects - 6010.8 "Sale" and "purchase"; alternative energy and advanced transportation projects
- 6010.9 "Sale" and "purchase"; custom computer program
- 6010.10 "Sale" and "purchase"; pollution control facility
- 6010.11 "Sale" and "purchase"; qualified mass commuting vehicle
- 6010.30 "Sale" and "purchase"; art transferred at social gatherings
- 6010.40 "Sale" and "purchase"; pet adoptions
- 6010.50 Trades and exchanges; endangered and threatened plants and animals
- 6010.65 "Sale" and "purchase"; acquisition sale and leaseback
- 6011 "Sales price"
- 6011.1 "Sales price"; consumer cooperatives
- 6012 "Gross receipts"
- 6012.1 "Gross receipts"; consumer cooperatives
- 6012.2 Mobilehomes; current value
- 6012.3 Car Buyer's Bill of Rights; used vehicles
- 6012.5 "Common carrier," sales to; exemption
- 6012.6 Factory-built school building
- 6012.7 Factory-built housing
- 6012.8 Mobilehomes; installed as residences
- 6012.9 Mobilehomes; installed as residences subject to property tax
- 6013 "Business"
- 6014 "Seller"
- 6015 "Retailer"
- 6016 "Tangible personal property"
- 6016.3 Leased fixtures
- 6016.5 Tangible personal property; exclusion
- 6017 "In this State"
- 6018 Oculists, optometrists and dispensing opticians
- 6018.1 Veterinarians
- 6018.3 Itinerant veteran vendors
- 6018.4 Chiropractors
- 6018.5 Podiatrists
- 6018.6 Alteration, cleaning, or dyeing of garments
- 6018.7 Licensed hearing aid dispenser
- 6018.8 Department of Transportation
- 6018.9 Promotional items sold at cost
- 6019 "Retailer" further defined
- 6020 Producers of X-ray films or photographs
- 6021 Vending machine operators
- 6022 "Vehicle"; "motor vehicle"
- 6023 "Mobile transportation equipment"
- 6024 "One-way rental trucks"
CHAPTER 1.5. STREAMLINED SALES TAX PROJECT | (View entire chapter)
- 6025 Title of chapter
- 6026 Definitions
- 6027 Board of Governance
- 6028 Relationship to state law
- 6029 Authority to enter agreement; requirements
- 6030 Cooperating sovereigns
- 6031 Limited binding and beneficial effect
CHAPTER 2. THE SALES TAX | (View entire chapter)
Article 1. Imposition of Tax
- Sec. 35. Imposition and rate of additional sales and use tax: public safety services.
- Sec. 36. Imposition and rate of additional sales and use tax: education; Local Revenue Fund 2011.
- 6051. Imposition and rate of sales tax.
- 6051. Imposition and rate of sales tax. [Repealed.]
- 6051.1. Temporary sales tax increase. [Repealed.]
- 6051.2. Imposition and rate of additional sales tax.
- 6051.3. Imposition and rate of additional sales tax.
- 6051.4. Conditions necessary for additional sales tax to cease.
- 6051.45. Operative date of tax.
- 6051.5. Imposition and rate of sales tax. [Repealed.]
- 6051.5. Imposition and rate of additional sales tax; Fiscal Recovery Fund.
- 6051.6. Comparison of estimated receipts with actual receipts by Controller. [Repealed.]
- 6051.6. Exemption from tax; aircraft common carriers.
- 6051.7. Imposition and rate of sales tax. [Repealed.]
- 6051.7. Imposition and rate of additional sales tax.
- 6051.8. Conditions for activation of Section 6051.7. [Repealed.]
- 6051.8. Diesel fuel: sales tax rate increase
- 6051.15. Local Revenue Fund 2011.
- 6052. Reimbursement. [Repealed.]
- 6052.5. Reimbursement schedules. [Repealed.]
- 6053. Unlawful advertising. [Repealed.]
- 6054. Itemization of tax rembursement. [Repealed.]
- 6054.5. Excessive reimbursement. [Repealed.]
- 6055. Worthless accounts.
Article 2. Permits
- 6066. Application for permit.
- 6066.3. Collection of information by cities and counties for seller's permits.
- 6066.4. Providing of seller's permit to cities and counties.
- 6066.5. Notice to applicant.
- 6067. Issuance and display of permit.
- 6068. Change of address.
- 6069. Renewal of permit.
- 6070. Revocation of permit.
- 6070.5. Authorization to refuse issuance of permit.
- 6071. Unlawful acts.
- 6071.1. Surrender of permit.
- 6072. Inactive permit.
- 6073. Swap meet or flea market.
- 6073.1. Form requirement; swap meet, flea market or special event.
- 6073.2. Trade shows; exclusion.
- 6074. Catering trucks.
- 6075. Exemption from permit; feed and hay sellers.
- 6076. Exemption from permit; hay sellers.
- 6077. Retail florists.
Article 3. Presumptions and Resale Certificates
- 6091. Presumption of taxability; resale certificate.
- 6092. Effect of certificate.
- 6092.1. Lessors of mobile transportation equipment.
- 6092.5. Presumption of taxability; vehicle auction or dismantler.
- 6093. Form of certificate.
- 6094. Liability of purchaser; accommodation loans.
- 6094.1. Leases; election to pay use tax.
- 6094.5. Improper use of certificate.
- 6095. Resale certificate; fungible goods.
Article 4. Inclusion of Support Services in Sales Tax
- 6150. Definitions.
- 6151. Imposition and rate of sales tax.
- 6152. Registration of sellers.
- 6154. Prepayment exception.
- 6156. Application for permit.
- 6158. Issuance of permit.
- 6160. Inactive permit.
- 6162. Seller as retailer.
- 6164. Records.
- 6166. Examination of records.
- 6168. Personal Care IHSS Quality Assurance Revenue Fund.
- 6170. Operative date of article.
- 6172. Repeal of article.
CHAPTER 3. THE USE TAX | (View entire chapter)
Article 1. Imposition of Tax
- Sec. 35. Imposition and rate of additional sales and use tax; public safety services.
- Sec. 36. Imposition and rate of additional sales and use tax: education; Local Revenue Fund 2011.
- 6201. Imposition and rate of use tax. [Repealed.]
- 6201. Imposition and rate of use tax.
- 6201.1. Temporary use tax increase. [Repealed.]
- 6201.2. Imposition and rate of additional use tax.
- 6201.3. Imposition and rate of additional use tax.
- 6201.4. Operative date of rate increase.
- 6201.45. Operative date of tax.
- 6201.5. Imposition and rate of use tax. [Repealed.]
- 6201.5. Imposition and rate of additional use tax; Fiscal Recovery Fund.
- 6201.6. Comparison of estimated receipts with actual receipts by Controller. [Repealed.]
- 6201.6. Exemption from tax; aircraft common carriers.
- 6201.7. Imposition and rate of use tax. [Repealed.]
- 6201.7. Imposition and rate of additional use tax.
- 6201.8. Conditions for activation of Section 6201.7. [Repealed.]
- 6201.8 Diesel fuel: use tax rate increase
- 6201.15. Local Revenue Fund 2011.
- 6202. Liability for tax.
- 6202.5. Acquisitions of endangered or threatened animals and plants.
- 6202.7. Loans of automobiles to university officials.
- 6203. Collection by retailer. [Repealed.]
- 6203. Collection by retailer.
- 6203.5. Worthless accounts.
- 6204. Tax as debt.
- 6205. Unlawful advertising.
- 6206. Separate statement of tax.
- 6207. Unlawful acts.
Article 2. Registration
Article 3. Presumptions and Resale Certificates
- 6241. Presumption of purchase for use; resale certificate.
- 6242. Effect of certificate.
- 6243. Form of certificate.
- 6243.1. Lessors of mobile transportation equipment.
- 6244. Liability of purchaser; accommodation loans.
- 6244.5. Leases of qualifying manufacturing property; "cost price."
- 6245. Resale certificate; fungible goods.
- 6245.5. Exemption certificate; fuel purchases.
- 6246. Presumption of purchase from retailer.
- 6247. Presumption of use; out-of-state delivery.
- 6248. Presumption of purchase for use; vehicles, vessels, and aircraft.
- 6249. Exemption; member of armed services.
CHAPTER 3.3. VEHICLE SMOG IMPACT FEE | (View entire chapter)
- 6261. Legislative finding and declaration. [Repealed.]
- 6262. Vehicle smog impact fee. [Repealed.]
- 6263. Vehicle emission control label.
CHAPTER 3.5. VEHICLES, VESSELS, AND AIRCRAFT | (View entire chapter)
Article 1. Definitions
- 6271. Construction.
- 6272. "Vehicle."
- 6273. "Vessel."
- 6274. "Aircraft."
- 6275. Retailer of vehicle, vessel, or aircraft.
- 6276. Presumption that sales price is market value. [Repealed.]
- 6276.1. Mobilehomes; current value.
- 6276.1. Mobilehomes; exclusions. [Repealed.]
- 6277. Presumption on sale to lessee.
Article 2. Special Exemptions
- 6281. Substantially same ownership after transfer.
- 6282. Vehicles; manufacturer, remanufacturer, dealer, dismantler, or lessor-retailer.
- 6283. Vessels and aircraft; sellers.
- 6284. Seller's permit requirements.
- 6285. Family.
Article 3. Auxiliary Collection Provisions
- 6291. Due date; interest and penalties.
- 6292. Registration; Department of Motor Vehicles.
- 6293. Vehicle subject to identification; Department of Motor Vehicles.
- 6294. Undocumented vessel subject to identification; Department of Motor Vehicles.
CHAPTER 4. EXEMPTIONS | (View entire chapter)
Article 1. General Exemptions
- 6351. "Exempted from the taxes imposed by this part."
- 6352. Constitutional exemptions.
- 6353. Gas, electricity, and water.
- 6354. Gold.
- 6355. Monetized bullion. [Repealed.]
- 6355. Monetized, nonmonetized bullion, and numismatic coins.
- 6356. Vessels.
- 6356.5. Low-emission motor vehicles; retrofit devices. [Repealed.]
- 6356.5. Farm equipment and machinery.
- 6356.6. Timber harvesting equipment.
- 6357. Motor vehicle fuel: aviation gasoline.
- 6357.1. Tax collection by Controller. [Repealed.]
- 6357.1. Diesel fuel; farming business.
- 6357.2. Tax repayment by Controller. [Repealed.]
- 6357.3 Diesel fuel: exemption from rate increase.
- 6357.5. Gasohol. [Repealed.]
- 6357.5. Fuel and petroleum products sold to air common carriers.
- 6357.7 Motor vehicle fuel.
- 6358. Animal life; feed; seeds; plants; fertilizer.
- 6358.1. Fuel; organic products and waste byproducts.
- 6358.2. Poultry litter.
- 6358.4. Medicated feed and drinking water.
- 6358.5. Racehorse breeding stock.
- 6359. Food products.
- 6359.1. Hot prepared food products sold to air carriers.
- 6359.2. Food products sold through vending machines. [Repealed.]
- 6359.2. Food products sold through vending machines.
- 6359.3. Nonprofit veterans' organization not retailer of flags.
- 6359.4. Vending machine operator. [Repealed.]
- 6359.4. Vending machine operator.
- 6359.45. Nonprofit, charitable, or education organization vending machine operator; photocopy machine in library.
- 6359.5. Candy, confectionery, and snack foods; nonprofit youth organizations. [Repealed.]
- 6359.7. Ice or dry ice.
- 6359.8. Carbon dioxide.
- 6360. Bracelets commemorating American prisoners of war.
- 6360.1. "Buddy Poppy."
- 6361. Nonprofit youth organization.
- 6361.1. Nonprofit youth organization. [Repealed.]
- 6361.1. Handcrafted items.
- 6361.5. School yearbooks and catalogs.
- 6362.5. Master tapes or master records.
- 6362.7. Newspapers and periodicals distributed without charge. [Repealed.]
- 6362.7. Newspapers and periodicals distributed without charge; periodicals.
- 6362.8. Newspapers and periodicals distributed by nonprofit organizations.
- 6363. Meals.
- 6363.2. Auctions; nonprofit organizations.
- 6363.3. Nonprofit thrift stores.
- 6363.4. Military welfare society thrift stores.
- 6363.5. Religious organization meals.
- 6363.6. Meals served to residents or patients of institutions.
- 6363.7. Meals delivered to elderly and disabled.
- 6363.8. Nonprofit veterans' organizations.
- 6364. Containers.
- 6364.5. Blood collection and pack units.
- 6365. Art works.
- 6366. Aircraft sold to common carriers, foreign governments, and nonresidents.
- 6366.1. Aircraft leased to common carriers, foreign governments, and nonresidents.
- 6366.2. New vehicles; foreign purchaser.
- 6366.3. Museums.
- 6366.4. Museum pieces.
- 6366.5. Endangered and threatened animal and plant species.
- 6367. Occasional sales.
- 6368. Watercraft.
- 6368.1. Watercraft leased for use in interstate or foreign commerce or for commercial fishing.
- 6368.2. Diesel fuel used in watercraft in commercial deep sea fishing. [Repealed.]
- 6368.2. Diesel fuel used in watercraft in commercial deep sea fishing. [Repealed.]
- 6368.5. Rail freight cars.
- 6368.7. Passenger transportation vehicles.
- 6368.8. Sale and leaseback; public transportation equipment.
- 6368.9. Public transportation equipment; option to purchase exemption.
- 6369. Prescription medicines. [Repealed.]
- 6369. Prescription medicines.
- 6369.1. Hemodialysis products.
- 6369.2. Wheelchairs, crutches, canes, quad canes, and walkers.
- 6369.4. Vehicles for physically handicapped persons.
- 6369.5. Medical oxygen delivery systems.
- 6370. Parent-teacher associations.
- 6370.5. Auxiliary services to museums.
- 6371. Medical identification tags.
- 6373. Food stamp coupons.
- 6374. Meals served to low-income elderly persons.
- 6375. Sales by charitable organizations.
- 6375.5. Sales of new children's clothing to a nonprofit organization.
- 6376. Fixed price contracts. [Repealed.]
- 6376.1. Fixed price contracts exemption.
- 6376.2. Fixed price contracts exemption.
- 6376.5. Meals served to elderly condominium residents.
- 6377. Property used in manufacturing and related activities. [Repealed.]
- 6378. Property used in teleproduction and postproduction activities.
- 6378.1. Rural investment tax exemption. [Repealed.]
- 6379. Sale of used mobilehomes.
- 6379.5. Printed sales messages for goods and services printed to the special order of the purchaser.
- 6379.8. Mailing lists.
- 6380. Space flight property.
Article 2. Exemptions from Sales Tax
- 6381. United States.
- 6381.5. United States; leases to. [Repealed.]
- 6383. Silver bullion. [Repealed.]
- 6384. United States contractors.
- 6385. Common carriers.
- 6386. Out-of-state contractors.
- 6387. Delivery to export packers.
- 6388. New or remanufactured vehicles purchased from out-of-state dealer.
- 6388.2. New camp trailers or housecars purchased from out-of-state dealer. [Repealed.]
- 6388.3. Purchaser affidavit forms.
- 6388.5. New or remanufactured trailers purchased for out-of-state or interstate commerce use.
- 6390. Rentals included in use tax or outside state.
- 6391. Prior leases.
- 6395. Cargo containers. [Repealed.]
- 6396. Interstate shipments.
Article 3. Exemptions from Use Tax
- 6401. Sales tax applicable.
- 6402. Property purchased from United States.
- 6403. Property donated by retailers.
- 6404. Property loaned to educational institutions.
- 6405. Property purchased in a foreign country.
- 6406. Credit for tax paid to another jurisdiction.
- 6407. Prior leases.
- 6408. Medical health information.
- 6409. Health and safety materials.
- 6410. Trailers and semitrailers.
- 6411. Railroad equipment parts purchased outside this state.
Article 4. Exemption Certificates
- 6421. Liability of purchaser.
- 6422.1. Vehicles; exemption certificates.
- 6423. Exemption certificate; federal excise tax on diesel fuel.
CHAPTER 5. DETERMINATIONS | (View entire chapter)
Article 1. Returns and Payments
- 6451. Due date.
- 6451.5. Qualified use tax due date. [Repealed.]
- 6452. Return.
- 6452.1. Election to report use tax on California income tax return. [Repealed.]
- 6452.1. Election to report use tax on California income tax return.
- 6453. Contents of return.
- 6454. Filing return.
- 6455. Return periods.
- 6456. Relief of spouse.
- 6457. Lessor and lessee.
- 6459. Extension of time.
Article 1.1. Prepayment
- 6470. Application of article.
- 6471. Prepayment. [Repealed.]
- 6471. Prepayment. [Repealed.]
- 6471. Prepayment.
- 6471.4. Prepayment exception.
- 6471.5. Prepayment.
- 6472. Prepayment form; when due. [Repealed.]
- 6472. Prepayment form; when due. [Repealed.]
- 6472. Prepayment form; when due.
- 6472.5. Prepayment form; when due.
- 6473. Credit for prepayment.
- 6474. Determination of estimated measure of tax liability. [Repealed.]
- 6474. Determination of estimated measure of tax liability.
- 6474.5. Determination of estimated measure of tax liability.
- 6476. Penalty for late prepayment.
- 6477. Penalty for failure to prepay when timely quarterly return filed.
- 6478. Negligence penalty.
- 6479. Notification.
Article 1.2. Payment by Electronic Funds Transfer **
- 6479.3. Electronic funds transfer payments.
- 6479.31. Electronic filing.
- 6479.4. Relief of penalty.
- 6479.5. Definitions.
Article 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions ***
- 6480. Definitions.
- 6480.1. Prepayments.
- 6480.2. Supplemental reports.
- 6480.3. Filing prepayments.
- 6480.4. Penalties and interest.
- 6480.5. Notification by the board; manner. [Repealed.]
- 6480.6. Refunds.
- 6480.7. Security.
- 6480.8. Credits. [Repealed.]
- 6480.9. Prepayment exemption; diesel fuel resold for agricultural purposes.
Article 1.6. Prepayment of Sales Tax on Fuel **** [Repealed.]
Article 2. Deficiency Determinations
- 6481. Deficiency determination.
- 6482. Interest.
- 6483. Offsets.
- 6484. 10 percent penalty.
- 6485. 25 percent penalty.
- 6485.1. 50 percent penalty.
- 6486. Notice of determination.
- 6487. Limitations; deficiency determinations.
- 6487.05. Deficiency determinations; unregistered out-of-state retailers.
- 6487.06. Deficiency determinations; unregistered California purchasers.
- 6487.1. Limitations; deficiency determination; decedent.
- 6487.2. Limitations; deficiency determinations; general partners.
- 6487.3. Deficiency determination; qualified use tax. [Repealed.]
- 6487.3. Deficiency determination; qualified use tax.
- 6488. Waiver.
Article 3. Determinations if No Return Made
- 6511. Determination; failure to file return.
- 6512. Offsets.
- 6513. Interest.
- 6514. Penalties.
- 6514.1. 50 percent penalty.
- 6515. Notice of determination.
Article 4. Jeopardy Determinations
- 6536. Jeopardy determination.
- 6537. Interest and penalty.
- 6538. Petition for redetermination; security.
- 6538.5. Administrative hearing.
- 6539. Service of notice.
Article 5. Redeterminations
- 6561. Petition for redetermination.
- 6561.5. Form and content of petition.
- 6562. Oral hearing.
- 6563. Decrease or increase of determination.
- 6564. Finality date of order or decision.
- 6565. Due date of determination; penalty.
- 6566. Service of notice.
Article 6. Interest and Penalties
- 6591. Interest and penalties.
- 6591.5. Interest rates.
- 6591.6. Electronic payments: one day late.
- 6592. Excusable delay.
- 6592.5. Interest on prepayment when relief from penalty granted.
- 6593. Disaster.
- 6593.5. Relief of interest.
- 6594. Leases to the United States government.
- 6595. Penalty interest rates. [Repealed.]
- 6596. Excusable delay; reliance on advice.
- 6597. Penalty; tax reimbursement collected and not timely remitted.
CHAPTER 6. COLLECTION OF TAX | (View entire chapter)
Article 1. Security for Tax
- 6701. Security.
- 6702. Notice to creditors.
- 6703. Notice of levy.
- 6704. Withheld earnings; employer's liability.
Article 2. Suit for Tax
- 6711. Court action.
- 6712. Rules of procedure.
- 6713. Attachment.
- 6714. Certificate of delinquency.
- 6715. Service of process.
Article 3. Judgment for Tax
- 6736. Request for judgment.
- 6737. Entry and filing of judgment.
- 6738. Abstract of judgment; lien.
- 6739. Execution.
- 6740. Release of liens.
Article 4. Priority and Lien of Tax
- 6756. Priority.
- 6757. Recording certificate; lien. [Repealed.]
- 6757. Liens; perfection and enforceability of.
- 6757.5. Filing with Secretary of State; statewide lien. [Repealed.]
- 6758. Release of lien. [Repealed.]
- 6758.5. Unenforceable lien. [Repealed.]
- 6759. Certificate of release. [Repealed.]
Article 5. Warrant for Collection of Tax
Article 6. Seizure and Sale
- 6796. Seizure and sale.
- 6797. Notice of sale.
- 6798. Bill of sale; deed.
- 6799. Disposition of proceeds.
Article 7. Payment on Termination of Business and Successor's Liability
- 6811. Withholding by purchaser.
- 6812. Liability of purchaser; release.
- 6813. Certificate.
- 6814. Notice of successor liability.
- 6815. Effect of security for tax when business discontinued.
Article 8. Miscellaneous Provisions
- 6826. Report of collections.
- 6827. Remedies; cumulative.
- 6828. Board; authority of.
- 6829. Personal liability of corporate officer.
- 6830. Contracts with private collection entities.
- 6831. Partnership liability; absence of written partnership agreement.
- 6832. Installment payment agreements.
- 6832.5. Annual statement; installment payment agreements.
- 6832.6. Notice to consumers.
- 6833. Collection cost recovery fee.
- 6835. Collection of tax: Internal Revenue Service; other states.
Article 9. Collection of Tax Debts Due to the Internal Revenue Service or Other States
CHAPTER 7. OVERPAYMENTS AND REFUNDS | (View entire chapter)
Article 1. Claim for Refund
- 6901. Credits and refunds.
- 6901.5. Credits and refunds; excess tax.
- 6902. Claim; limitation period.
- 6902.2. Refund; offset of personal income or bank and corporation tax liability.
- 6902.3. Overpayments from levies or liens.
- 6902.4. Waiver of limitations; financially disabled persons.
- 6902.5. Motion picture tax credit.
- 6903. Condition; sales tax reimbursement.
- 6904. Form and content of claim.
- 6905. Effect of failure to file claim.
- 6906. Notice of action on claim.
- 6907. Interest.
- 6908. Disallowance of interest; waiver.
- 6909. Smog impact fee refund.
Article 2. Suit for Refund
- 6931. Enjoining collection forbidden.
- 6932. Necessity of refund claim.
- 6933. Action for refund; limitation.
- 6934. When refund claim not acted upon.
- 6935. Disposition of amount of judgment.
- 6936. Interest.
- 6937. Judgment for assignee forbidden.
Article 3. Recovery of Erroneous Refunds
- 6961. Erroneous refunds; actions.
- 6962. Place of trial.
- 6963. Rules of procedure, etc.
- 6964. Interest on erroneous refunds.
Article 4. Cancellations
CHAPTER 8. ADMINISTRATION | (View entire chapter)
Article 1. Administration
- 7051. Enforcement by board; rules and regulations.
- 7051.1. Retailers; direct payment permit.
- 7051.2. Retailers; direct payment permit.
- 7051.3. Use tax direct payment permit.
- 7051.5. Rules and regulations respecting retail grocers.
- 7052. Employees and representatives of board.
- 7053. Records.
- 7054. Examination of records.
- 7055. Reports relative to use tax liability.
- 7056. Divulging of information forbidden.
- 7056.5. Unauthorized inspection of information.
- 7056.6. Disclosure of information; return preparers.
- 7057. Registration of employers. [Repealed.]
- 7057. Disclosure to state governmental licensing entities.
- 7057.5. Disclosure to state agencies.
- 7058. Certificate of notice.
- 7059. Notice to computer industry.
- 7059. Reward program for unreported tax information. [Renumbered.]
- 7060. Reward program for unreported tax information.
- 7062. Report to Legislature; Waterborne Vessels. [Repealed.]
Article 1.5. Public Disclosure of Tax Delinquencies
Article 2. Tax Amnesty Program
- 7070. Administration.
- 7071. Timeframe of program.
- 7072. Waiver of penalties and criminal action.
- 7073. Eligibility for participation in program.
- 7074. Interest penalty.
- 7075. Interest penalty exception.
- 7076. Implementation of program.
- 7077. Publicizing amnesty program.
- 7078. Notification to taxpayers.
Article 2.5. Managed Audit Program
- 7076. Board determines which accounts are eligible.
- 7076.1. Eligibility.
- 7076.2. Information required to conduct self-audit.
- 7076.3. Authority to examine records.
- 7076.4. Interest on liabilities.
- 7076.5. Repeal of article. [Repealed.]
Article 3. The California Taxpayers' Bill of Rights
- 7080. Title.
- 7081. Legislature's findings and declarations.
- 7082. Administration.
- 7083. Taxpayers' Rights Advocate.
- 7084. Education and information program.
- 7085. Identification of taxpayer noncompliance by board.
- 7086. Preparation of statements by board.
- 7087. Limit on revenue collected or assessed.
- 7088. Evaluation of employee's contact with taxpayers.
- 7089. Plan to timely resolve claims and petitions.
- 7090. Procedures relating to protest hearings.
- 7091. Reimbursement to taxpayer.
- 7092. Investigations for nontax administration purposes.
- 7093. Settlement of disputed tax liabilities. [Repealed.]
- 7093.5. Settlement authority.
- 7093.6. Offers in compromise.
- 7093.8. Waiver of interest and penalty. [Repealed.]
- 7094. Release of levy.
- 7094.1. Return of property.
- 7095. Exemptions from levy.
- 7096. Claim for reimbursement of bank charges by taxpayer.
- 7097. Preliminary notice to taxpayers prior to lien.
- 7098. Notice preliminary to suspension.
- 7099. Disregard by board employee or officer.
- 7099.1. Protection of taxpayer communications.
Uncodified Sections
CHAPTER 9. DISPOSITION OF PROCEEDS | (View entire chapter)
- 7101. Retail Sales Tax Fund.
- 7101.3. Disposition of funds; Fiscal Recovery Fund.
- 7102. Disposition of fund.
- 7102.1. Public Transportation Account. [Repealed.]
- 7103. Mass Transportation Fund. [Repealed.]
- 7103. Mass Transportation Fund. [Repealed.]
- 7103.1 Transfers to Public Transportation Account
- 7104. Transportation Investment Fund.
- 7104.1. Exclusion; suspension of Transportation Investment Fund.
- 7104.2. Transportation Investment Fund; continuance.
- 7104.3. Adjustments for unliquidated emcumbrances; Transportation Investment Fund.
- 7104.4. Remaining obligations: Transportation Investment Fund.
- 7105. Transportation Deferred Investment Fund.
- 7106. Transfers to and from the Transportation Deferred Investment Fund.
- 7107. Transfers Investment Fund; transfers from General Fund.
CHAPTER 10. VIOLATIONS | (View entire chapter)
- 7151. Criminal penalties. [Repealed.]
- 7152. Criminal penalties.
- 7153. Same.
- 7153.5. Same.
- 7154. Statute of limitations.
- 7155. 50 percent penalty.
- 7156. Civil proceedings.
- 7157. Restitution orders.