Publication 75, Interest, Penalties, and Collection Cost Recovery Fee
Additional Information

For additional information or assistance, please take advantage of the resources listed below.

Customer Service Center

1-800-400-7115 (TTY:711)

Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays. In addition to English, assistance is available in other languages.

Offices

Please visit our Office Locations & Addresses webpage for a complete listing of our office locations.

Internet

California Department of Tax and Fee Administration

You can visit our website for additional information—such as laws, regulations, forms, publications, industry guides, and policy manuals—that will help you understand how the law applies to your business.

You can also verify seller’s permit numbers on our website (see Verify a Permit, License, or Account).

Multilingual versions of publications are available on our Forms & Publications webpage.

Another good resource—especially for starting businesses—is the California Tax Service Center.

Tax Information Bulletin

The quarterly Tax Information Bulletin (TIB) includes articles on the application of law to specific types of transactions, announcements about new and revised publications, and other articles of interest. You can find current TIBs on our Tax Information Bulletins webpage. Sign up for our CDTFA Updates email list and receive notification when the latest issue of the TIB has been posted to our website.

Free Classes and Seminars

We offer free online basic sales and use tax classes, including a tutorial on how to file your tax returns. Some classes are offered in multiple languages.

Written Tax Advice

For your protection, it is best to get tax advice in writing. You may be relieved of tax, penalty, or interest charges that are due on a transaction if we determine that we gave you incorrect written advice regarding the transaction and that you reasonably relied on that advice in failing to pay the proper amount of tax. For this relief to apply, a request for advice must be in writing, identify the taxpayer to whom the advice applies, and fully describe the facts and circumstances of the transaction.

For written advice on general tax and fee information, visit our General, Non-Confidential Tax Questions Form webpage to email your request.

You may also send your request in a letter. For general sales and use tax information, including the California Lumber Products Assessment or Prepaid Mobile Telephony Services (MTS) Surcharge, send your request to:

Audit and Information Section, MIC:44
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0044

Revision June 2026