Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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455.0000 RECORDS—Regulation 1698

Annotation 455.1000

455.1000 Written Notice of Board Action. Sending a notice of Board action to the taxpayer using the address appearing in the Board's records is full compliance with section 6486. The only requirement is that the notice be written, placed in a sealed envelope, with postage, and addressed to the retailer at the address in the Board's records. When a taxpayer provides the Board with its chosen d.b.a., the Board may use the d.b.a. when corresponding with the taxpayer concerning the business of that d.b.a. 1/7/93.