Publication 178, Voluntary Disclosure Program
Related Links

Voluntary Disclosure Applications

• CDTFA-38-I, Application for In-State Voluntary Disclosure
• CDTFA-38, Application for Out-of-State Voluntary Disclosure

Electronic Registration

• New Business Activity or Location

Publications

• Publication 77, Out-of-State Sellers: Do You Need to Register with California?
• Publication 107, Do You Need a California Seller's Permit?
• Publication 110, California Use Tax Basics

Revision October 2026