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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 8. Administration (View entire chapter)
Article 1. Administration
- 7051 Enforcement by board; rules and regulations
- 7051.1 Retailers; direct payment permit
- 7051.2 Retailers; direct payment permit
- 7051.3 Use tax direct payment permit
- 7051.5 Rules and regulations respecting retail grocers
- 7052 Employees and representatives of board
- 7053 Records
- 7054 Examination of records
- 7055 Reports relative to use tax liability
- 7056 Divulging of information forbidden
- 7056.5 Unauthorized inspection of information
- 7056.6 Disclosure of information; return preparers
- 7057 Registration of employers [Repealed.]
- 7057 Disclosure to state governmental licensing entities
- 7057.5 Disclosure to state agencies
- 7058 Certificate of notice
- 7059 Notice to computer industry
- 7059 Reward program for unreported tax information [Renumbered.]
- 7060 Reward program for unreported tax information
- 7062 Report to Legislature; Waterborne Vessels [Repealed.]
- 7063 Requirements relating to disclosure of tax delinquencies
Article 2. Tax Amnesty
Program **
- 7070 Administration
- 7071 Timeframe of program
- 7072 Waiver of penalties and criminal action
- 7073 Eligibility for participation in program
- 7074 Interest penalty
- 7075 Interest penalty exception
- 7076 Implementation of program
- 7077 Publicizing amnesty program
- 7078 Notification to taxpayers
Article 2.5. Managed Audit Program ***
- 7076.1 Eligibility
- 7076.2 Information required to conduct self-audit
- 7076.3 Authority to examine records
- 7076.4 Interest on liabilities
- 7076.5 Repeal of article [Repealed.]
Article 3. The California Taxpayers' Bill of Rights ****
- 7080 Title
- 7081 Legislature's findings and declarations
- 7082 Administration
- 7083 Taxpayers' Rights Advocate
- 7084 Education and information program
- 7085 Identification of taxpayer noncompliance by board
- 7086 Preparation of statements by board
- 7087 Limit on revenue collected or assessed
- 7088 Evaluation of employee's contact with taxpayers
- 7089 Plan to timely resolve claims and petitions
- 7090 Procedures relating to protest hearings
- 7091 Reimbursement to taxpayer
- 7092 Investigations for nontax administration purposes
- 7093 Settlement of disputed tax liabilities [Repealed.]
- 7093.5 Settlement authority
- 7093.6 Offers in compromise
- 7093.8 Waiver of interest and penalty [Repealed.]
- 7094 Release of levy
- 7094.1 Return of property
- 7095 Exemptions from levy
- 7096 Claim for reimbursement of bank charges by taxpayer
- 7097 Preliminary notice to taxpayers prior to lien
- 7098 Notice preliminary to suspension
- 7099 Disregard by board employee or officer
- 7099.1 Protection of taxpayer communications
Uncodified Sections
* Article 1.5 was added by Stats. 2006, Ch. 716 (AB 1418), in effect January 1, 2007. Stats. 2015, Ch. 303 (AB 731), in effect January 1, 2016, deleted article heading "ARTICLE 1.5. PUBLIC DISCLOSURE OF TAX DELINQUENCIES".
** Article 2 was added by Stats. 2004, Ch. 226 (SB 1100), in effect August 16, 2004.
*** Article 2.5 was added by Stats. 2003, Ch. 87 (AB 1043), in effect January 1, 2004.
**** Article 3 was added by Stats. 1988, Ch. 1574 (AB 2833), in effect January 1, 1989.