CDTFA Business Tax Regulations (18 CCR)

208 sections.

• 1500 Foreword
• 1501 Service Enterprises Generally
• 1501.1 Research and Development Contracts
• 1502 Computers, Programs, and Data Processing
• 1502.1 Word Processing
• 1503 Hospitals and other Medical Service Facilities, Institutions and Homes for the Care of Persons
• 1504 Mailing Lists and Services
• 1505 Funeral Directors
• 1506 Miscellaneous Service Enterprises
• 1507 Technology Transfer Agreements
• 1521 Construction Contractors
• 1521.4 Factory-Built Housing
• 1524 Manufacturers of Personal Property
• 1525 Property Used in Manufacturing
• 1525.1 Manufacturing Aids
• 1525.4 Manufacturing, Research and Development, and Electric Power Equipment
• 1525.5 Manufacturing By-Products and Joint-Products
• 1526 Producing, Fabricating and Processing Property Furnished by Consumers—General Rules
• 1527 Sound Recording
• 1528 Photographers, Photocopiers, Photo Finishers and X-Ray Laboratories
• 1529 Motion Pictures
• 1530 Foundries
• 1531 Fur Dressers and Dyers
• 1532 Teleproduction or Other Postproduction Service Equipment
• 1533 Liquefied Petroleum Gas
• 1533.1 Farm Equipment and Machinery
• 1533.2 Diesel Fuel Used in Farming Activities or Food Processing
• 1534 Timber Harvesting Equipment and Machinery
• 1535 Racehorse Breeding Stock
• 1540 Advertising Agencies and Commercial Artists
• 1541 Printing and Related Arts
• 1541.5 Printed Sales Messages
• 1543 Publishers
• 1546 Installing, Repairing, Reconditioning in General
• 1548 Retreading and Recapping Tires
• 1549 Fur Repairers, Alterers and Remodelers
• 1550 Reupholsterers
• 1551 Repainting and Refinishing
• 1553 Miscellaneous Repair Operations
• 1565 Auctioneers
• 1566 Automobile Dealers and Sales Representatives
• 1566.1 Auto Auctions and Auto Dismantlers
• 1567 Banks and Insurance Companies
• 1568 Beer, Wine and Liquor Dealers
• 1569 Consignees and Lienors of Tangible Personal Property for Sale
• 1570 Charitable Organizations
• 1571 Florists
• 1572 Memorial Dealers
• 1573 Court Ordered Sales, Foreclosures and Repossessions
• 1574 Vending Machine Operators
• 1583 Modular Systems Furniture
• 1584 Membership Fees
• 1585 Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices
• 1586 Works of Art and Museum Pieces for Public Display
• 1587 Animal Life, Feed, Drugs and Medicines
• 1588 Seeds, Plants and Fertilizer
• 1589 Containers and Labels
• 1590 Newspapers and Periodicals
• 1591 Medicines and Medical Devices
• 1591.1 Specific Medical Devices, Appliances, and Related Supplies
• 1591.2 Wheelchairs, Crutches, Canes, and Walkers
• 1591.3 Vehicles for Physically Handicapped Persons
• 1591.4 Medical Oxygen Delivery Systems
• 1592 Eyeglasses and Other Ophthalmic Materials
• 1593 Aircraft and Aircraft Parts
• 1594 Watercraft
• 1595 Occasional Sales—Sale of a Business—Business Reorganization
• 1596 Buildings and Other Property Affixed to Realty
• 1597 Property Transferred or Sold by Certain Nonprofit Organizations
• 1598 Motor Vehicle and Aircraft Fuels
• 1598.1 Diesel Fuel Prepayment Exemption
• 1599 Coins and Bullion
• 1602 Food Products
• 1602.5 Reporting Methods for Grocers
• 1603 Taxable Sales of Food Products
• 1610 Vehicles, Vessels, and Aircraft
• 1610.2 Mobilehomes and Commercial Coaches
• 1614 Sales to the United States and Its Instrumentalities
• 1616 Federal Areas
• 1617 Federal Taxes
• 1618 United States Government Supply Contracts
• 1619 Foreign Missions and Consuls
• 1620 Interstate and Foreign Commerce
• 1620.1 Sales of Certain Vehicles to Non-Residents for Use Out-of-State
• 1620.2 Beverages Sold or Served by Carriers
• 1621 Sales to Common Carriers
• 1628 Transportation Charges
• 1629 Goods Damaged in Transit
• 1630 Packers, Loaders, and Shippers
• 1632 C.O.D. Fees
• 1641 Credit Sales and Repossessions
• 1642 Bad Debts
• 1643 Debit Card Charges
• 1654 Barter, Exchange, "Trade-ins" and Foreign Currency Transaction
• 1655 Returns, Defects and Replacements
• 1660 Leases of Tangible Personal Property—in General
• 1661 Leases of Mobile Transportation Equipment
• 1667 Exemption Certificates
• 1668 Sales for Resale
• 1669 Demonstration, Display and Use of Property Held for Resale—General
• 1669.5 Demonstration, Display, and Use of Property Held for Resale—Vehicles
• 1670 Gifts, Marketing Aids, Premiums and Prizes
• 1671 Trading Stamps and Related Promotional Plans
• 1671.1 Discounts, Coupons, Rebates, and Other Incentives
• 1684 Collection of Use Tax by Retailers
• 1684.5 Marketplace Sales
• 1685 Payment of Tax by Purchasers
• 1685.5 Calculation of Estimated Use Tax–Use Tax Table
• 1686 Receipts for Tax Paid to Retailers
• 1687 Information Returns
• 1698 Records
• 1698.5 Audit Procedures
• 1699 Permits
• 1699.5 Direct Payment Permits
• 1699.6 Use Tax Direct Payment Permits
• 1700 Reimbursement for Sales Tax
• 1701 "Tax-paid Purchases Resold."
• 1702 Successor's Liability
• 1702.5 Responsible Person Liability
• 1702.6 Suspended Corporations
• 1703 Interest and Penalties
• 1704 Whole Dollar Reporting—Computations on Returns or Other Documents
• 1705 Relief from Liability
• 1705.1 Innocent Spouse or Registered Domestic Partner Relief from Liability
• 1706 Drop Shipments
• 1707 Electronic Funds Transfer
• 1802 Place of Sale and Use for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes
• 1803 Application of Tax
• 1803.5 Long-Term Leases of Motor Vehicles
• 1805 Aircraft Common Carriers
• 1806 Construction Contractors
• 1807 Petitions for Reallocation of Local Tax
• 1808 Tax Revenue Sharing Agreement Reporting and Publication
• 1821 Foreword
• 1822 Place of Sale for Purposes of Transactions (Sales) and Use Taxes
• 1823 Application of Transactions (Sales) Tax and Use Tax
• 1823.4 Place of Delivery of Tangible Personal Property Generally
• 1823.5 Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels
• 1825 Aircraft Common Carriers
• 1826 Construction Contractors
• 1827 Collection of Use Tax by Retailers
• 1828 Petitions for Distribution or Redistribution of Transactions and Use Tax
• 35001 35001. Application
• 35002 35002. Definitions
• 35003 35003. Burden of Proof
• 35004 35004. Notice Requirements
• 35005 35005. Persons Who May File a Petition for Redetermination
• 35006 35006. Successor's Petition For Consideration
• 35007 35007. Limitation Period for Filing a Petition; Collection Activities
• 35008 35008. Contents of a Petition for Redetermination
• 35009 35009. Amendments to a Petition for Redetermination
• 35010 35010. Accrual of Interest
• 35011 35011. Scope of a Petition for Redetermination Filed Under Hazardous Substances Tax Law
• 35012 35012. Scope of a Petition for Redetermination Filed Under Covered Electronic Waste Recycling Fee
• 35013 35013. Scope of a Petition for Redetermination File Under Water Rights Fee Law
• 35014 35014. Scope of a Petition for Redetermination Filed Under the Lead-Acid Battery Recycling Act
• 35015 35015. Filing a Petition for Redetermination
• 35016 35016. Acknowledgement of a Petition for Redetermination
• 35017 35017. Review of a Petition by the Assigned Section
• 35018 35018. Preparation and Mailing of the Summary Analysis
• 35019 35019. Administrative Protest
• 35020 35020. Accrual of Interest
• 35021 35021. NO Stay of Collection Activities
• 35022 35022. Notice of Jeopardy Determination
• 35023 35023. Filing a Petition for Redetermination of a Jeopardy Determination
• 35024 35024. Contents of a Petition for Redetermination of Jeopardy Determination
• 35025 35025. Limitation Period for a Petition for Redetermination of Jeopardy Determination
• 35026 35026. Security Requirement for a Petition; Stay of Collection Activities
• 35027 35027. Review of a Petition for Redetermination of Jeopardy Determination
• 35028 35028. Persons Who May File an Application for Administrative Hearing; Manner of Filing; and Consolidation with Petition
• 35029 35029. Limitation Period for Filing an Application for Administrative Hearing
• 35030 35030. Contents of an Application for Administrative Hearing
• 35031 35031. Option to Post Security with an Application for Administrative Hearing
• 35032 35032. Review by the Assigned Section and Assignment of an Application for Administrative Hearing to Appeals Bureau for Appeals Conference
• 35033 35033. Persons Who May File a Claim for Refund; Limitations on Certain Claims
• 35034 35034. Limitation Period for a Claim for Refund
• 35035 35035. Failure to File a Timely Claim for Refund
• 35036 35036. General Contents of a Claim for Refund
• 35037 35037. Contents of a Claim for Refund Under Diesel Fuel Tax Law
• 35038 35038. Additional Requirements for a Claim for Refund Filed Under the Cigarette and Tobacco Products Tax Law
• 35039 35039. Filing a Claim for Refund
• 35040 35040. Assignment and Acknowledgment of a Claim for Refund
• 35041 35041. Request for Additional Documentary Evidence
• 35042 35042. Action on a Claim for Refund
• 35043 35043. Discretion to Grant or Deny an Appeals Conference on a Claim for Refund
• 35044 35044. Credits and Offsets May Reduce a Refund
• 35045 35045. Combined Claim for Refund on Behalf of Class of Taxpayers
• 35046 35046. Successor's Request for Relief of Penalty
• 35047 35047. Procedures for Review of a Request for Relief
• 35048 35048. Authority to Grant Relief of Penalty for Reasonable Cause and Contents of a Request for Such Relief
• 35049 35049. Authority to Grant Relief of Interest Due to Unreasonable Error or Delay and Contents of a Request for Such Relief
• 35050 35050. Authority to Grant Relief of Tax Due to Reasonable Reliance on Written Advice and Contents of a Request for Such Relief
• 35051 35051. Authority to Grant Relief Due to Disaster and Contents of a Request for Such Relief
• 35052 35052. Filing a Request for Relief
• 35053 35053. Assignment for Review of a Request for Relief
• 35054 35054. Acknowledgement and Review of a Request for Relief Separate from a Petition or Claim
• 35055 35055. Request for Innocent Spouse Relief
• 35056 35056. Petition for Redistribution of Local or District Tax
• 35057 35057. Cigarette and Tobacco Products Licensing Act Appeal
• 35058 35058. Petition for Release or Recovery of Seized Cigarette or Tobacco Products
• 35060 35060. Referral to Appeals Bureau for an Appeals Conference; Preferred Location for an Appeals Conference
• 35061 35061. Notice of Appeals Conference; Response to Notice of Appeals Conference; Submission of Arguments and Evidence; Recording an Appeals Conference
• 35062 35062. Request to Reschedule or Postpone an Appeals Conference
• 35063 35063. Expediting the Scheduling of an Appeals Conference
• 35064 35064. Conducting an Appeals Conference; Parties to the Appeals Conference; Nature of the Appeals Conference; Additional Submissions
• 35065 35065. Contents and Issuance of an Appeals Bureau Decision; Finality
• 35066 35066. Request for Reconsideration; Supplemental Decision
• 35067 35067. Public Record