Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0009.550 Misaddress of Tax Payment. A tax payment or assessment was due and payable at the Office of the Treasurer in Sacramento on August 15. Subsequent to that date, a check was received in the mail in an envelope postmarked August 17. It appears that the check was originally mailed on August 14 in Los Angeles, but apparently the envelope was misaddressed to the treasurer in Los Angeles instead of Sacramento and was returned to the sender who remailed the check in the same envelope to the Sacramento treasurer which was subsequently postmarked the 17th.
Section 1034 of the Political Code reads as follows:
"If a remittance to cover a payment required by law to be made to the state or to a state agency is sent through the United States mail, the state or the state agency shall treat the remittance as if it had been received on the date shown by the post office cancellation mark stamped on the envelope containing the remittance."
Under this statute only the second mailing, that is, the mailing where the envelope was properly addressed, can be considered. A mailing to an improper address does not meet the requirements of the statute. This is based on the premise that a mailing that never reaches the state cannot be considered as a payment of tax. 4/22/40.
(Note: The provisions in section 1034, as they existed at the time of this letter, are now part of sections 11002–11004 of the Government Code.)