06/29/2017 13:55 to 01/01/2018 17:00
Important Message! Effective July 1, 2017 the State Board of Equalization has been restructured to better serve taxpayers.
Learn more about the restructuring
S
495.0840 Changed Intention After Purchase—Voluntary Disposal Other Than by Sale. An oil company bought business forms, stored them in the seller's warehouse, and withdrew them from the warehouse as needed. One of its forms became obsolete and the oil company withdrew copies of that form for disposal. The oil company is not entitled to a credit for sales tax reimbursement paid at the time of sale because the law makes no provision for a deduction from tax as the result of a voluntary disposal of tangible personal property by a buyer subsequent to the incidence of the sales tax. 1/28/70.
Share it with us in the text boxes below!
Please keep in mind that you will not receive a response upon sharing your feedback with us.
If you need help with tax questions, online services, or payment please call the BOE Customer Service Center at 1-800-400-7115.
For your security, please do not include any private information such as social security numbers or contact information when submitting this form.
Thank you for helping us improve the California taxpayers' experience on boe.ca.gov.
