CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION (CDTFA) — GENERAL 100.000
REGISTRATION 200.000
ACCOUNT MAINTENANCE 300.000
SECURITY 400.000
RETURNS 500.000
CLOSEOUTS AND CLEARANCES 600.000
GENERAL STATEMENT ON CLOSEOUTS 605.000
THE CLOSEOUT WORKSHEET, CDTFA–406 605.020
WHEN TO CLOSE OUT AN ACCOUNT 605.030
PREPARATION OF CDTFA–406, SECTION A 610.000
RETURN(S) FURNISHED AND IRIS INPUT 610.005
CLOSE OUT OF MASTER AND SUBLOCATIONS 610.006
ESCROW, SECURITY, AND UNAPPLIED PAYMENTS 610.007
CLOSEOUT DATE 610.010
OWNER(S) 610.020
ACCOUNT NUMBER 610.030
LOCATION OF BUSINESS 610.040
NEW OR FORWARDING ADDRESS 610.050
TYPE OF NATURE OF BUSINESS 610.060
NEW OWNER(S) 610.070
SUCCESSOR'S LIABILITY 610.090
PURCHASE PRICE 610.100
REASONS FOR CEASE IN OPERATIONS 610.110
1 — Did not operate
2 — Business discontinued — no successor
3 — Business discontinued — Assignment for Benefit of Creditors or Bankruptcy
4 — Change in ownership — Business sold (new entity)
5 — Change in ownership — Change in partnership
6 — Change in ownership — Other reorganization
7 — Issue and cancel
8 — Close out after revocation
9 — Automatic closeout per inactivity
10 — Account no longer required
REPORTING BASIS 610.120
STARTING DATE 610.130
RELATED CDTFA ACCOUNT NUMBER(S) 610.140
CLOSEOUT PREPARED BY — OFFICE — DATE 610.150
ACCOUNT RECORD VERIFIED BY 610.160
PREPARATION OF CDTFA–406, SECTION B 615.000
VALUE OF FIXTURES AND EQUIPMENT SOLD — SUBJECT TO TAX 615.010
TAXABLE SALES OF FIXTURES AND EQUIPMENT NOT REPORTED 615.020
Determine Place of Sale for Purposes of Allocating the Local Tax
Document Place of Sale
Assign Tax Area Code
SALE OF FIXTURES AND EQUIPMENT SUBSEQUENT TO DATE OF CLOSEOUT 615.030
FIXTURES AND EQUIPMENT INCLUDED IN FINAL RETURN 615.040
SOURCE OF INFORMATION FOR VALUE OF FIXTURES AND EQUIPMENT 615.050
DISPOSITION OF INVENTORY PURCHASED FOR RESALE OR FROM OUT-OF-STATE 615.060
LOCATION OF RECORDS 615.090
IN CARE OF 615.100
DATE PRIOR AUDIT COMPLETED 615.110
AUDIT RECOMMENDED 615.120
AUDIT APPROVAL 615.150
PREPARATION OF CDTFA–406, SECTIONS C AND D 620.000
CDTFA–467 ISSUED 620.005
REQUEST IN WRITING FOR CDTFA–471, CERTIFICATE OF PAYMENT OF SALES AND USE TAX 620.007
ESCROW AGENT 620.010
TAX LIABILITY IN PREDECESSOR'S ACCOUNT 620.015
DISPOSITION OF SECURITY AVAILABLE 620.020
ORDER OF APPLICATION OF CASH DEPOSIT AT CLOSEOUT 620.030
APPLICATION OF CASH DEPOSIT TO AMOUNTS DELINQUENT ON CLOSEOUT DATE 620.040
APPLICATION OF CASH DEPOSIT TO INTEREST AND PENALTY 620.050
ERRONEOUS REFUNDS OF CASH DEPOSITS 620.060
PROCESSING CLOSEOUTS 625.000
ROUTING THE CDTFA–406 BETWEEN OFFICES 625.010
CLOSEOUT OF ACCOUNT IN REVOKED STATUS 625.030
ACCOUNT CLOSED IN ERROR 635.000
GENERAL LIMITATIONS 635.010
REOPEN AFTER CLOSEOUT — REVOKED ACCOUNT 635.020
REOPEN ACCOUNT CLOSED IN ERROR 635.030
CHANGE OF INCORRECT CEASE DATE 635.060
MISCELLANEOUS — CLOSEOUTS 645.000
PROOF OF PAYMENT 645.010
CLOSEOUTS OF TEMPORARY SELLER'S PERMITS 645.020
DISPOSITION OF PERMITS AND LICENSES 645.030
COLLECTION RESPONSIBILITY ON CLOSEOUT ACCOUNTS 645.040
CLEARING DELINQUENT CLOSED OUT ACCOUNTS 645.045
CLEARING DELINQUENCIES OF SMALL ACCOUNTS 645.050
RECORDS NOT AVAILABLE AT TIME OF CLOSEOUT 645.060
OUT-OF-STATE CLOSEOUTS — SALES TAX 645.070
OUT-OF-STATE CLOSEOUTS — SINGLE OUTLET, IN-STATE LOCATION645.080
TAXPAYER DEPARTED FROM STATE WITH RECORDS 645.090
CLOSEOUT PROCEDURES OF VEHICLE DEALERS IN CALIFORNIA 645.120
Department of Motor Vehicles
CDTFA
ANNUAL REVIEW OF ACCOUNTS REPORTING NO SALES 645.130
SALES TAX CLEARANCES 650.000
EFFECT OF SALES TAX CLEARANCE 650.010
WHEN TO ISSUE SALES TAX CLEARANCES 650.020
INTEROFFICE COOPERATION 650.021
INTRAAGENCY COOPERATION 650.022
ESCROW PROCEDURES 650.023
CLEARANCE FORMS 650.024
CERTIFICATE OF PAYMENT 650.025
CONDITIONAL SALES TAX CLEARANCES 650.030
CANCELLATION LETTER 650.032
SALES TAX CLEARANCE FOR NON-TAXABLE OPERATIONS 650.040
COLLECTIONS 700.000
GENERAL STATEMENT ON COLLECTIONS 702.000
IMPORTANCE OF COLLECTION ACTIVITY 702.010
Tax/Fee Payers Facing Financial Difficulties
COLLECTION ASSIGNMENT CONTROL 702.020
SOURCES OF LIABILITY AND WHEN TO PROCEED 703.000
SOURCES OF LIABILITY 703.010
WHEN TO PROCEED ON SELF-ASSESSED LIABILITIES 703.020
WHEN TO PROCEED ON CDTFA-ASSESSED LIABILITIES 703.030
Retention of NOD Report
Address Changes and Returned Mail
Petition for Redetermination
Administrative Protest
Stop Demand Policy on Claim for Refund When Tax/Fee is Paid
Jeopardy Determinations
TEMPORARY TRANSFER OF COMPLIANCE ASSIGNMENTS 704.000
GENERAL 704.010
PROCEDURES FOR USING THE CDTFA–142 704.020
CONTROL OF ASSIGNMENT BY REQUESTING OFFICE 704.030
CLEARANCE OF ASSIGNMENT BY REQUESTING OFFICE 704.040
RESPONSIBILITY OF RECEIVING OFFICE 704.050
COLLECTIONS — IN THE FIELD 705.000
GENERAL 705.001
Payments Received in Field Offices — No-Cash Policy¹
Hardship Policy
Payments Received During Field Calls
FIELD RECEIPT — CDTFA–602 705.005
PREPARING A FIELD RECEIPT (CDTFA–602) 705.010
ERRORS NOT REQUIRING A REPLACEMENT RECEIPT 705.020
VOIDING FIELD RECEIPTS 705.025
ERROR IN AMOUNT SHOWN ON THE CDTFA-602 705.0303
ERROR IN DATE SHOWN ON THE CDTFA–602 705.035
SECURITY OF ISSUED RECEIPT BOOKS 705.040
LOST OR STOLEN RECEIPT BOOKS 705.045
MONTHLY RECEIPT REPORT 705.050
ENDORSEMENT OF CHECKS 705.055
CASH COLLECTIONS — OVERNIGHT RETENTION OF FUNDS 705.060
TAX REPRESENTATIVE'S DAILY REPORT — CDTFA–609 705.065
COUNTERFEIT BILLS IDENTIFIED 705.070
ACCOUNTS RECEIVABLE — SPECIAL MAILING 706.000
GENERAL 706.010
PROCEDURES FOR RESPONSIBLE OFFICE 706.020
PAYMENT APPLICATION 707.000
PAYMENT APPLICATION RULES 707.020
APPLICATION OF PAYMENTS — PRIMARY AND SECONDARY ACCOUNTS 707.030
REFUNDS OF EXCESS OR ERRONEOUS AMOUNTS RECEIVED 707.040
PAYMENT APPLICATION DOCUMENTS 707.050
Using PAY BD Printouts
Using DIF DA Printouts
Using Notices
DELINQUENCIES 708.000
GENERAL 708.010
THE DELINQUENCY PROCESS 708.020
Periodic Delinquencies
Cause Delinquencies
Category 1 Accounts
Category 3 Accounts
Category 99 Accounts
Temporary Accounts
Closed Accounts
LOCATING MISSING TAX DEBTORS AND/OR ASSETS 720.000
GENERAL 720.010
EXAMINATION OF ACCOUNT RECORDS AND SYSTEM INFORMATION 720.020
INTERNET COLLECTION TOOLS 720.022
SECRETARY OF STATE INFORMATION 720.025
FINANCING INFORMATION — UNIFORM COMMERCIAL CODE 720.027
Requesting Information or Copies
ACCESSING INFORMATION FROM EXTERNAL AGENCY DATABASES 720.030
Resource Person Guidelines
Requestor Guidelines
Supervisor Review Guidelines
PROCEDURE FOR OBTAINING AND SAFEGUARDING INFORMATION FROM THE INTERNAL REVENUE SERVICE (IRS) 720.031
Requesting FTI
Processing FTI
Receiving FTI
Safeguarding FTI
Destroying FTI
Exhibit 1 : Forms and Schedules Available for TDS Transcript by Entity Type
Exhibit 2 : Forms and Schedules Available for TDS Transcript by Entity Type
DEPARTMENT OF MOTOR VEHICLES — PICTURES/PHOTOGRAPHS 720.032
Initiating a Request
Processing Requests Returned from DMV
Sharing DMV Information with other Agencies
Record Retention and Destruction
DEPARTMENT OF CORRECTIONS AND REHABILITATION INFORMATION 720.033
OTHER AGENCY SECURITY DEPOSIT INFORMATION 720.035
DEPARTMENT OF HEALTH SERVICES OFFSET REQUESTS 720.036
TITLE REPORTS 720.037
STATE CONTROLLER'S OFFICE 720.038
POST OFFICE INFORMATION 720.039
FINANCIAL INSTITUTION RECORD MATCH (FIRM) 720.040
EMPLOYMENT DEVELOPMENT DEPARTMENT (EDD) INFORMATION 720.050
CONTACT AND INTERVIEW 722.000
THE COLLECTION INTERVIEW 722.020
Tax/FeePayers Questioning Liabilities
Bilingual and Hearing Impaired Interpreters Available
CONTACT WITH TAXPAYERS REPRESENTED BY COUNSEL OR OTHER REPRESENTATIVE 722.025
POWER OF ATTORNEY 722.026
CORRESPONDENCE WITH TAXPAYER REPRESENTATIVES 722.027
DISCLOSURE OF CONFIDENTIAL INFORMATION TO TAX/FEEPAYER REPRESENTATIVES WITHOUT WRITTEN AUTHORIZATION 722.028
Conditions for Disclosure of Information
Verbal Authorization by the Tax/feepayer
Authorization by Possession of Agency Forms, Documents, or Correspondence
Information Requiring Written Authorization
CONDUCTING THE INTERVIEW 722.030
UNCOOPERATIVE TAX/FEE DEBTORS 722.040
INABILITY TO PAY IN FULL 722.050
PAYMENTS TO OTHER CREDITORS 722.060
NOTIFICATION TO ATTORNEY GENERAL 722.070
RETENTION OF LEGAL DOCUMENTS 722.080
EVALUATION OF COLLECTION PROGRAM 722.090
REPORTING EXTRAORDINARY SITUATIONS OR TECHNICAL COLLECTION PROBLEMS 722.092
CDTFA-ASSISTED SEARCHES OF THE PREMISES OF TAX/FEEPAYERS ON JUDICIAL PROBATION 722.100
PARTNERSHIP COLLECTIONS 724.000
GENERAL 724.010
REVISED UNIFORM PARTNERSHIP ACT (RUPA) 724.012
LIABILITY OF PARTNERS 724.020
Referral to the CDTFA's Legal Division
PARTNERSHIP BILLINGS 724.022
Requesting a RUPA Demand
Procedures for Issuing Demand on RUPA Account
PARTNERSHIP COLLECTIONS 724.023
NON-PARTNER CLAIMS 724.025
LIMITED PARTNERS 724.030
JOINT VENTURE 724.040
CORPORATE COLLECTIONS 726.000
GENERAL 726.010
ACTIVE ENTITIES AND RTC SECTION 6829 726.015
REQUIREMENTS TO QUALIFY AS A CORPORATION 726.020
INCORPORATION WITHOUT NOTIFICATION TO THE CDTFA 726.030
BUSINESS CONVERSIONS, MERGERS, AND ACQUISITIONS 726.033
OVERVIEW
STATUTORY MERGERS
Registration for Mergers
CONVERSIONS
Registration for Conversions
Conversions — Administrative Fees for Cigarette Licensees
BILLING REQUESTS FOR STATUTORY MERGERS AND CONVERSIONS
DE FACTO MERGERS
Elements of a De Facto Merger
Registration for De Facto Mergers
Billing Requests for De Facto Mergers
Statute of Limitations for Mergers and Conversions
ACQUISITIONS
Acquisition of Equity Securities/Exchange Reorganization
Registration for Acquisition of Equity Securities
Registration for Assets/Sale-of-Assets Reorganization
Billing Requests When There is an Acquisition
NOTIFICATION OF REGISTRATION CHANGES
JEOPARDY DETERMINATIONS
INCORRECT CORPORATE REGISTRATION 726.035
UNPAID LOANS 726.045
UNLAWFUL DISTRIBUTIONS 726.050
OUT-OF-STATE COLLECTIONS 731.000
GENERAL — FIELD OPERATIONS DIVISION (FOD) 731.010
REFERRAL OF CASE TO OUT-OF-STATE OFFICE 731.020
OUT-OF-STATE OFFICE ACTION 731.023
OUT-OF-STATE TAX/FEEPAYER — COLLECTION ACTIONS 731.025
OUT-OF-STATE OFFICE — COLLECTION RESPONSIBILITY 731.040
SPECIAL OPERATIONS BRANCH (SOB) — AUTHORITY AND RESPONSIBILITY 731.050
NOTIFICATION OF ACTION 731.060
SUCCESSOR'S LIABILITY 732.000
POLICY REGARDING COLLECTION FROM SUCCESSORS 732.010
LIABILITY SECURED BY SURETY BOND 732.020
SURETY BOND ON SUCCESSOR'S ACCOUNT 732.030
SUCCESSOR'S LIABILITY AS A TAX/FEE 732.040
SUCCESSOR BILLINGS 732.050
AMOUNTS NOT DUE OR DELINQUENT AT TIME OF SALE 732.060
SUCCESSOR'S LIABILITY RESTRICTED TO LOCATION PURCHASED 732.070
PURCHASE OF FIXTURES, EQUIPMENT, OR STOCK OF GOODS 732.080
Bulk Sale of a Business — IRS Form 8594
Sale of Business Property — IRS Form 4797
Requesting Copies of Forms
CONSIDERATION IN A FORM OTHER THAN MONEY 732.090
PENALTY AND INTEREST — SUCCESSOR'S LIABILITY 732.100
PURCHASE MONEY DEPOSITED IN ESCROW DOES NOT RELIEVE A SUCCESSOR 732.110
REQUESTING A SUCCESSOR BILLING 732.115
PERIOD WITHIN WHICH TO ESTABLISH SUCCESSOR'S LIABILITY 732.120
HEADQUARTERS' RESPONSIBILITY — SUCCESSOR BILLINGS 732.130
RESPONSIBILITY — SUCCESSOR BILLINGS 732.140
PREDECESSOR'S LIABILITY FOR SUCCESSORS' TAX 734.000
GENERAL 734.010
DUAL DETERMINATIONS AGAINST PREDECESSOR — WHEN APPLICABLE 734.012
DUAL DETERMINATIONS AGAINST PREDECESSOR FOR SUCCESSOR'S LIABILITY 734.015
COLLECTION FROM SURETIES AND GUARANTORS 735.000
EFFECTIVE PERIODS AND LIABILITY 735.010
NOTIFICATION TO SURETIES 735.020
RECOMMENDATIONS FOR DEMANDS ON SURETIES 735.030
DEMANDS ON SURETIES — CORPORATE ACCOUNTS 735.035
INTEREST CHARGES ON DEMANDS 735.040
APPLICATION OF PAYMENTS FROM SURETIES 735.050
LIMITATION PERIODS FOR DEMANDS 735.070
DEMANDS INVOLVING MORE THAN ONE SURETY 735.080
COLLECTION FROM GUARANTORS 735.090
BANKRUPTCIES, ASSIGNMENTS FOR THE BENEFIT OF CREDITORS, RECEIVERSHIPS, AND PROBATES 740.000
BANKRUPTCY — IN GENERAL 740.010
PACER 740.020
IDENTIFICATION OF BANKRUPTCY STATUS 740.030
AUTOMATIC STAY 740.040
EFFECTS OF LAW CHANGES 740.050
CLAIM PREPARATION ON PRE-PETITION LIABILITY 740.060
DELINQUENT AND SPLIT RETURNS 740.070
AUDIT ON PRE-PETITION LIABILITY 740.080
DUAL DETERMINATIONS ON PRE-PETITION CORPORATE LIABILITY 740.090
DISPOSITION OF SECURITY 740.100
PRE-PETITION CLAIMS (IN GENERAL) 740.110
Emergency Proof of Claims
Claims Bar Date
Claims Agent
CHAPTER 7 BANKRUPTCY 740.120
Late Proofs of Claim
Discharge
Closure
CHAPTER 13 BANKRUPTCY CASES 740.130
Claim
Post-Petition Tax Liabilities
Discharge (USBC §1328)
CHAPTER 11 BANKRUPTCY CASES 740.140
Plan (USBC §1129)
Claim
Plan Default
Post-Petition Collections
Discharge of a Tax or Fee Liability upon Confirmation (USBC §1141)
DISCHARGE REVIEW 740.150
LIENS ON DISCHARGED DEBT 740.160
POST-PETITION CLAIMS 740.170
SALE OF ASSETS OF A DEBTOR DURING BANKRUPTCY 740.180
REQUESTS FOR PROMPT DETERMINATION OF TAX 740.190
VALID SERVICE UPON THE CDTFA 740.200
PARTNERS IN BANKRUPTCY 740.210
Demand Notices for Non-Bankrupt Partners
APPLICATION OF BANKRUPTCY PAYMENTS 740.220
BANKRUPTCY IN IRIS 740.230
BANKRUPTCY IN ACMS 740.240
GLOSSARY OF BANKRUPTCY TERMS 740.250
ASSIGNMENT FOR THE BENEFIT OF CREDITORS 740.260
PROBATES 740.270
RECEIVERSHIPS 740.280
COURT ORDERED RESTITUTION 740.290
Investigations' Responsibilities:
SOB, Liens and Specialized Collections Section's Responsibilities:
SOB, Specialized Audit Section's Responsibilities:
Cashier Section's Responsibilities:
Special Taxes and Fees Account Billings
Collections:
RESTITUTION ORDER TO FEDERAL AGENCY
FIELD CALLS 749.000
GENERAL 749.010
CONDUCTING FIELD CALLS 749.020
REPORTING SUSPECTED SALES OF COUNTERFEIT GOODS 749.025
Procedure for Reporting Suspected Counterfeit Goods
Procedure for Reporting Convicted Traffickers of Counterfeit Goods
FIELD CALLS — SPECIAL EVENTS 749.030
CATERING TRUCKS AND THEIR SUPPLIERS 749.035
Field Office Responsibility
DISHONORED CHECK PROCEDURE 750.000
GENERAL 750.010
DISHONORED CHECKS FOR REINSTATEMENT FEES AND SECURITY DEPOSITS 750.020
CANCELLATION OF CHARGES DUE TO BANK ERRORS 750.030
PHOTOCOPIES OF DISHONORED CHECKS 750.040
DISHONORED CHECKS — PUNITIVE DAMAGES 750.050
ELECTRONIC MAIL — NOTICE OF DISHONORED CHECKS AND NO REMITTANCE/PARTIAL REMITTANCE RETURNS 750.060
INFORMATION TO BE PROVIDED 750.070
HEADQUARTERS CASHIER UNIT PROCEDURE 750.080
RESPONSIBLE OFFICE PROCEDURES 750.090
RETURNING DISHONORED CHECKS 750.100
REVOCATION 751.000
GENERAL 751.010
REASONS FOR REVOCATIONS 751.020
INITIATION OF REVOCATION ACTION 751.030
CONDUCTING THE HEARING 751.050
EFFECTIVE DATE OF REVOCATIONS 751.060
EFFECT OF REVOCATION 751.070
REVOCATIONS — INITIAL CLEARING PROCESS 751.075
REVOCATIONS — FIELD CALLS 751.076
TRANSFER OF REVOKED ACCOUNTS 751.078
PROSECUTIONS, OPERATING AFTER REVOCATION 751.080
CONDITIONS OF REINSTATEMENT 751.090
REINSTATEMENTS AFTER REVOCATION — FEES 751.100
PAYMENTS RECEIVED DURING REVOCATION 751.120
INOPERATIVE REVOCATIONS 751.130
REVOCATION AFTER A SELLER'S PERMIT HAS BEEN ISSUED 751.135
Initiating a “Cause” Delinquency in IRIS
Utilizing the Accounts Receivable (AR) Warning Flag
Payment Plans and Offers in Compromise
FORM LETTERS TO SUPPLIERS OF PERSONS WITH REVOKED ACCOUNTS AND SWAP MEET OPERATORS 751.140
NOTICE TO WITHHOLD 752.000
GENERAL 752.010
SERVICE OF NOTICE — CDTFA–465 752.020
RELEASE OF NOTICES TO WITHHOLD AND LEVY 752.025
REFUSAL OF PERSONAL SERVICE OF THE CDTFA–465 752.030
REPORT OF ASSETS HELD 752.040
ASSETS TO BE HELD BY A PERSON SERVED A CDTFA–465 752.070
SERVICE OF THE CDTFA–465 ON JOINT BANK ACCOUNTS 752.080
EFFECTIVE PERIOD OF THE CDTFA–465 752.090
SERVICE OF THE CDTFA–465 ON EMPLOYERS 752.095
SERVICE OF THE CDTFA–465 CREATES NO LIEN 752.100
SERVICE OF THE CDTFA–465 TO REACH RESERVE ACCOUNTS 752.110
OFFICE CONTROLS — CDTFA–465 752.130
WARRANTS AND LEVIES 753.000
GENERAL 753.010
WARRANTS 753.015
KEEPER WARRANTS 753.018
INTEREST ACCRUALS ON COLLECTIONS BY WARRANT 753.020
WARRANT REQUEST AUTHORITY — TILL-TAPS AND KEEPERS 753.025
Till-Taps — Use of the California Highway Patrol
ISSUANCE OF WARRANTS AND INSTRUCTIONS 753.030
ADVANCE PAYMENT OF FEES AND EXPENSES 753.050
Warrant Logs
Unused Cost of Collection Fees
STATEMENT OF COSTS REQUIRED 753.052
COSTS AS AN OBLIGATION OF THE TAXPAYER 753.054
LEVYING OFFICER'S RETURN OF WARRANT 753.056
CANCELLATION OF WARRANT SERVICE BY LEVYING OFFICER 753.058
CIGARETTE TAX LAW WARRANTS — NO ADVANCE FEES 753.060
MOTOR VEHICLE WARRANT PROCEDURE — PROTECTIVE BIDS 753.070
FRAUDULENT CONVEYANCES 753.095
NOMINEE LIENS753.100
EVIDENCE TO SUPPORT NOMINEE LIENS 753.110
NOMINEE LIEN APPROVAL 753.120
CHECKLIST FOR MAKING A NOMINEE LIEN REQUEST 753.130
LEVY POLICY 753.200
NOTICE OF LEVY 753.205
THIRD-PARTY CLAIMS 753.210
SERVICE OF CDTFA–425–L4 TO REACH COMMUNITY INTEREST OF TAX/FEEPAYER IN SPOUSE'S ACCOUNT 753.220
COMMUNITY PROPERTY AND SEPARATE PROPERTY 753.230
LIABILITY OF SEPARATE AND COMMUNITY PROPERTY FOR DEBT 753.240
FAILURE OF GARNISHEE TO DELIVER 753.245
NOTICE OF LEVY TO CREATE A LIEN 753.250
LEVY ON PROPERTY SUBJECT TO FEDERAL LIENS 753.253
LEVY ON PERSONAL PROPERTY LOCATED IN A PRIVATE PLACE 753.255
Sample Ex Parte Application for Levy
RELEASE AFTER LEVY 753.257
CLAIMS OF FINANCIAL HARDSHIP 753.259
EXEMPTIONS AVAILABLE TO TAX/FEEPAYERS 753.260
Social Security and Public Benefits Directly Deposited
Social Security and Public Benefits Deposited by Check
Life Insurance Policy
CLAIMS OF EXEMPTION 753.265
GENERAL PROBLEMS IN CONNECTION WITH LEVIES 753.270
Claim for Reimbursement of Bank or Third-Party Charges
CALIFORNIA RIGHT TO PRIVACY ACT 753.280
WAGE GARNISHMENTS 755.000
GENERAL 755.010
EARNINGS WITHHOLDING ORDER FOR TAXES (EWOT) 755.020
Priority
Service
Administrative Hearing
Attempt to Evade by Employer
Payment Verification
Request Payment from Employer
Holding Employer Liable
Taxpayer's/Feepayer's Liability
Responsible Office
Special Operations Branch Responsibilities
Return Analysis Unit (RAU), Return Processing Branch (RPB), or Motor Carrier Office (MCO) Responsibilities
Petitions Section and Appeals and Data Analysis Branch (ADAB) Responsibilities
Spouse's Wages
JEOPARDY EARNINGS WITHHOLDING ORDER FOR TAXES 755.030
TEMPORARY EARNINGS WITHHOLDING ORDER FOR TAXES (TEO) 755.040
EARNINGS WITHHOLD ORDERS AGAINST U.S. POSTAL EMPLOYEES 755.050
EARNINGS WITHHOLD ORDERS AGAINST FEDERAL EMPLOYEES 755.060
Federal Law Provisions
Service of the EWOT
EXHIBIT A
EXHIBIT B
INVOLUNTARY ALLOTMENT OF ACTIVE DUTY MILITARY PAY 755.070
EXHIBIT D
NOTICES OF STATE TAX LIENS, ABSTRACTS OF JUDGMENT AND LIENS 757.000
GENERAL 757.010
LIMITATION PERIODS FOR SUMMARY PROCEDURES 757.020
TYPE OF RECORDATION ALLOWED BY STATUTE 757.030
RESPONSIBILITY FOR RECORDING AND FILING LIENS 757.040
EXTENSIONS OF LIENS 757.050
POLICY AND MINIMUM AMOUNTS — NOTICE OF STATE TAX LIEN 757.060
UNITED STATES COAST GUARDS LIENS 757.065
REVOCABLE TRUST LIENS 757.066
PRIORITY OF LIENS 757.080
HOMESTEAD EXEMPTIONS 757.100
DECLARED HOMESTEAD 757.110
HOMESTEAD EXEMPTION (AUTOMATIC) 757.120
LIEN ON CAUSE OF ACTION 757.130
LIEN ON CAUSE OF ACTION — INFORMATION NECESSARY FOR 757.140
COLLECTION ACTION TO CONTINUE 757.150
REPORTS TO THE RESPONSIBLE OFFICE 757.160
ACTION WHEN FULL PAYMENT RECEIVED 757.170
RESPONSIBLE COLLECTOR FOLLOW-UP 757.180
RELEASES, PARTIAL RELEASES AND SUBORDINATION OF LIENS 761.000
GENERAL 761.010
ROUTINE RELEASES OF LIENS 761.020
REQUESTS FOR RELEASES OF LIENS 761.030
PAYMENTS BY PERSONAL CHECK — RELEASE OF LIEN 761.040
PAYMENTS BY CREDIT CARD — RELEASE OF LIEN 761.045
RELEASE OF LIENS ACQUIRED THROUGH ERRONEOUS RECORDINGS 761.050
SUBORDINATION OF LIENS 761.060
PARTIAL RELEASES OF LIENS 761.070
RELEASE OF LIENS WHEN CDTFA RECORDS ARE DESTROYED 761.080
LIENS AFFECTING PERSONS OTHER THAN TAX/FEEPAYERS 761.090
DETERMINATIONS AND ALTER EGO 764.000
DEFICIENCY DETERMINATIONS 764.010
JEOPARDY DETERMINATIONS 764.020
DUAL DETERMINATIONS — GENERAL 764.030
DUAL DETERMINATIONS — STATUTORY PROVISIONS 764.040
DUAL DETERMINATIONS — PENALTY 764.050
DUAL DETERMINATION AGAINST CORPORATE OFFICERS SUSPENDED CORPORATION 764.060
PROCEDURES TO ESTABLISH A CORPORATE SUSPENSION DUAL DETERMINATION 764.070
WHEN A CORPORATE SUSPENSION DUAL DETERMINATION SHOULD BE ISSUED 764.072
PERMIT OF A SUSPENDED CORPORATION 764.074
DUAL DETERMINATIONS UNDER RTC SECTION 6829 STATUTORY PROVISIONS 764.080
RTC SECTION 6829 OVERVIEW OF PROCESS 764.090
STATUTE OF LIMITATIONS FOR RTC SECTION 6829 DUAL DETERMINATIONS 764.100
ESTABLISHING AN RTC SECTION 6829 DUAL DETERMINATION — GENERAL 764.110
ESTABLISHING THE ELEMENTS OF AN RTC SECTION 6829 DUAL DETERMINATION — TERMINATION, DISSOLUTION, OR ABANDONMENT 764.120
ESTABLISHING THE ELEMENTS OF AN RTC SECTION 6829 DUAL DETERMINATION — SALES TAX REIMBURSEMENT AND USE TAX LIABILITY 764.130
ESTABLISHING THE ELEMENTS OF AN RTC SECTION 6829 DUAL DETERMINATION — RESPONSIBLE PERSON 764.140
ESTABLISHING THE ELEMENTS OF AN RTC SECTION 6829 DUAL DETERMINATION — WILLFULNESS 764.150
Pro Rata Defense — Rebuttal of Willfulness
GUIDELINES FOR PREPARING A DUAL REQUEST 764.160
CDTFA-1515 NOTICE OF PROPOSED DETERMINATION 764.170
REDACTION GUIDELINES FOR RTC SECTION 6829 DUAL DETERMINATIONS 764.175
DISPROVING PERSONAL LIABILITY PRIOR TO NOD 764.180
CORPORATION AS ALTER EGO 764.190
ALTER EGO AND DUAL DETERMINATIONS — FIELD PROCEDURES 764.200
Step One
Step Two
Step Three
Step Four
Step Five
ALCOHOLIC BEVERAGE LICENSE SUSPENSIONS AND TRANSFERS 765.000
SUSPENSION OF ALCOHOLIC BEVERAGE LICENSE FOR FAILURE TO FILE OR PAY SALES & USE TAXES 765.005
SUSPENSION OF ALCOHOLIC BEVERAGE LICENSE FOR FAILURE TO RENEW A SURETY BOND 765.006
WITHHOLD OF TRANSFER — ALCOHOLIC BEVERAGE LICENSE 765.010
TYPES OF LIQUOR LICENSES SUBJECT TO WITHHOLD 765.020
FORM LETTERS USED IN THE WITHHOLD PROCESS 765.030
TRANSFER WITHHOLD REQUESTS 765.040
DEMAND AND RELEASE PROCEDURE FOR ALCOHOLIC BEVERAGE LICENSE WITHHOLDS 765.050
FOLLOW UP REQUIRED ON WITHHOLDS 765.060
MISCELLANEOUS INFORMATION — LIQUOR LICENSE WITHHOLD 765.070
REMINDER FOR STAFF — LIQUOR LICENSE WITHHOLDS 765.080
BANKRUPTCIES INVOLVING LIQUOR LICENSES 765.090
ESCROWS 765.100
PAYMENT PLANS — LIQUOR LICENSE WITHHOLDS 765.110
PAYMENT FOR RELEASE OF WITHHOLD — LIQUOR LICENSE 765.120
INTERNAL REVENUE SERVICE SEIZURE AND SALE — LIQUOR LICENSE 765.130
ABC DAILY TRANSMITTALS 765.140
CONTRACTOR LICENSE SUSPENSIONS 766.000
SUSPENSION OF CONTRACTOR'S LICENSE 766.005
SEIZURE AND SALE 767.000
GENERAL 767.010
SEIZURE AND SALE OF LIQUOR LICENSE 767.020
REVOCATION OF GENERAL ON-SALE AND OFF-SALE LICENSES OR OFF-SALE BEER AND WINE — FAILURE TO PAY RENEWAL FEE 767.030
APPROVAL FOR SEIZURE AND SALE OF LIQUOR LICENSE 767.040
RENEWAL FEES — LIQUOR LICENSE 767.050
NOTICE OF PUBLIC SALE OF LIQUOR LICENSE 767.060
ADDITIONAL ADVERTISING 767.070
SALE OF LIQUOR LICENSE 767.080
CONCLUSION OF SALE AND ESCROW — LIQUOR LICENSE 767.090
SEIZURE AND PUBLIC DRAWING OF ORIGINAL ISSUE LIQUOR LICENSE 767.100
Sample Notice of Sale by Public Drawing Letter
Sample Notice of Sale and Entry letter
Sample Confirmation to Successful Drawing Entrant Sale of Liquor License letter
LIQUOR LICENSE MORATORIUM CITIES AND COUNTIES 767.110
SEIZURE AND SALE OF REAL PROPERTY 767.150
Step 1:
Step 2
Step 3
Step 4
Step 5
Step 6
Step 7
Step 8
Step 9
Step 10
SAMPLE LETTER TO LIEN HOLDER
TAXES COLLECTED BY OTHER AGENCIES 768.000
VEHICLE, VESSEL, OR MOBILEHOME USE TAX COLLECTIONS 768.020
DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT (HCD) 768.030
MOBILEHOME DEALER REPORT OF SALE BOOKS 768.040
PAYMENT PLANS 770.000
GENERAL 770.005
ONLINE PAYMENT PLANS 770.010
Online Payment Plans Entering ACMS
Automatic Approval
Requests Submitted for Review
Payment Plan Confirmation
REVIEW OF THE REQUEST 770.012
Online Requests Requiring Staff Review
Direct Contact from Tax/Feepayer
When Financial Documentation is not Needed for Approval
REQUESTING FINANCIAL INFORMATION 770.013
ANALYZING FINANCIAL INFORMATION 770.014
Determining Individual Income
Business Financial Statements
Determining Equity in Assets
ANALYZING EXPENSES FOR INDIVIDUALS 770.015
Necessary Expenses
Conditional Expenses
Examples of Conditional Expenses
ACCEPTING A PAYMENT PLAN 770.020
Payment Plans Requiring Use of the CDTFA-407 and CDTFA-407-A
Entering the Payment Plan in ACMS
Payment Method and Frequency
Liabilities Included in Payment Plan
Review Date
Payment Plan Statuses in ACMS
Approving a Payment Plan in ACMS
AUTOMATIC BANK DEBIT REQUIREMENT 770.022
Bank Account Information
ACH Debit Block/Filter
Collection Cost Recovery Fee
Payment Processing
Rejected Payments
Moving Payments
Unscheduled Payments
Payment Errors
Resolving Payment Errors
Payment Reversal — 6 Days or Less
Payment Reversal — 7 Days or More
Refund Check
Requesting Waiver of Bank Fees
Notice of Change to Banking Information
REJECTING A PAYMENT PLAN 770.023
REVIEWING ACCOUNTS IN BROKEN PROMISE WORK STATE 770.024
Modifying a Payment Plan
Skipping a Payment
TERMINATING A PAYMENT PLAN 770.025
REINSTATING A PAYMENT PLAN 770.030
ADMINISTRATIVE REVIEW UPON TERMINATION 770.031
CANCELLING A PAYMENT PLAN 770.032
ANNUAL REVIEWS 770.033
SUCCESSFUL COMPLETION — RELIEF FROM FINALITY PENALTY 770.035
INTERAGENCY OFFSETS 771.000
GENERAL 771.010
FRANCHISE TAX BOARD (FTB) OFFSET REQUESTS 771.015
Offset Against Individuals
Offset Against Corporations/LLCs
SELECTION OF ACCOUNTS FOR FTB OFFSET 771.020
EMPLOYMENT DEVELOPMENT DEPARTMENT (EDD) OFFSET REQUESTS 771.030
ALCOHOLIC BEVERAGE CONTROL (ABC) OFFSET REQUESTS 771.040
DEPARTMENT OF HEALTH CARE SERVICES (DHCS) OFFSET REQUESTS 771.050
FUNDS DUE TAXPAYERS FROM OTHER STATE AGENCIES 771.070
REQUESTS FOR OFFSET TO SPECIAL OPERATIONS BRANCH 771.080
SPECIAL OPERATIONS BRANCH OFFSET NOTIFICATION TO RESPONSIBLE COLLECTOR 771.090
OFFERS IN COMPROMISE 772.000
GENERAL 772.010
FRAUD 772.020
PROCESSING AN OFFER IN COMPROMISE PROPOSAL 772.030
OFFER IN COMPROMISE SECTION — PROCESSING APPLICATIONS 772.040
SECURING THE OFFERED AMOUNT 772.050
PROCESSING ACCEPTED OFFERS 772.060
PROCESSING REJECTED, DENIED, OR WITHDRAWN OFFERS 772.070
APPEALS 772.080
PROCESSING OFFER IN COMPROMISE FUNDS RECEIVED IN A FIELD OFFICE 772.090
Disbursing & Applying Offer In Compromise Funds Upon Acceptance of an Offer in Compromise
INNOCENT SPOUSE AND EQUITABLE RELIEF 773.000
INNOCENT SPOUSE 773.010
EQUITABLE RELIEF 773.020
SUBPOENA DUCES TECUM 774.000
AUTHORITY AND USE 774.010
INFORMATION NEEDED 774.020
PREPARATION AND SERVICE OF SUBPOENA AND DECLARATION 774.030
Exhibit 1: Sample Request for a Subpoena Duces Tecum
DISCHARGE FROM ACCOUNTABILITY 776.000
GENERAL 776.010
WRITE OFF DOES NOT RELIEVE THE TAX/FEEPAYER OF LIABILITY 776.020
WRITE OFF RECOMMENDATION 776.030
REASONS FOR RECOMMENDATION 776.035
TAXPAYER DECEASED 776.040
TAXPAYER CANNOT BE LOCATED 776.050
OUT-OF-STATE JURISDICTION 776.060
INACTIVE CORPORATION 776.070
ATTORNEY GENERAL AGREEMENT 776.080
TAXPAYER WITHOUT ASSETS OR INCOME 776.090
BALANCE OUTLAWED 776.100
SMALL BALANCE DOES NOT JUSTIFY FURTHER COLLECTION EFFORT 776.110
SPECIAL OPERATIONS BRANCH NOTIFICATION 776.150
AUTOMATIC WRITE OFF OF BALANCES OF $500 OR LESS 776.180
EXHIBIT 1: WRITE OFF CHECKLIST
OTHER PROGRAMS 799.000
REWARD PROGRAM 799.005
CONTROLLED SUBSTANCES 799.090
Collections IDENTITY THEFT PROGRAM 799.100
Evidence
Procedure
HEADQUARTERS RESPONSIBILITY
FIELD OPERATIONS DIVISION (FOD)
TOP 500 PROGRAM 799.200
Chapter 7, Collections: Additions and Deletions
NOTICES OF STATE TAX LIENS, ABSTRACTS OF JUDGMENT AND LIENS 757.000
GENERAL 757.010
TYPE OF RECORDATION ALLOWED BY STATUTE 757.020
TYPE OF RECORDATION ALLOWED BY STATUTE 757.030
RESPONSIBILITY FOR RECORDING AND FILING LIENS 757.040
EXTENSIONS OF LIENS 757.050
POLICY AND MINIMUM AMOUNTS — NOTICE OF STATE TAX LIEN 757.060
AUTOMATED LIENS 757.062
UNITED STATES COAST GUARDS LIENS 757.065
REVOCABLE TRUST LIENS 757.066
PRIORITY OF LIENS 757.080
HOMESTEAD EXEMPTIONS 757.100
RELEASES, PARTIAL RELEASES AND SUBORDINATION OF LIENS 761.000
GENERAL 761.010
ROUTINE RELEASES OF LIENS 761.020
REQUESTS FOR RELEASES OF LIENS 761.030
PAYMENTS BY PERSONAL CHECK — RELEASE OF LIEN 761.040
PAYMENTS BY CREDIT CARD — RELEASE OF LIEN 761.045
RELEASE OF LIENS ACQUIRED THROUGH ERRONEOUS RECORDINGS 761.050
SUBORDINATION OF LIENS 761.060
PARTIAL RELEASES OF LIENS 761.070
RELEASE OF LIENS WHEN CDTFA RECORDS ARE DESTROYED 761.080
LIENS AFFECTING PERSONS OTHER THAN TAX/FEEPAYERS 761.090
CONSUMER USE TAX SECTION (CUTS) — GENERAL 800.005
BACKGROUND 800.010
SCOPE OF RESPONSIBILITY 800.020
STATUTE OF LIMITATIONS 800.025
USE TAX 800.000
SOURCES OF INFORMATION 805.000
DEPARTMENT OF MOTOR VEHICLES (DMV) 805.005
Collection of District Taxes by DMV
DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT (HCD) 805.010
FEDERAL AVIATION ADMINISTRATION (FAA) 805.015
UNITED STATES COAST GUARD (USCG) 805.020
DEPARTMENT OF HOMELAND SECURITY (CUSTOMS) 805.025
COUNTY ASSESSORS' OFFICES — 58 OFFICES STATEWIDE 805.030
MISCELLANEOUS LEADS 805.035
REGISTRATION OF CONSUMER USE TAX ACCOUNTS 810.000
REGISTRATION DEFINED 810.005
SOURCE INFORMATION FILE SYSTEM (SIF) 810.010
TAXABLE ACTIVITY REGISTRATION — CONSUMER USE TAX (CUT) 810.015
TAXABLE ACTIVITY TYPE (TAT) 810.020
TAXABLE ACTIVITY TYPE INDICATORS 810.025
TAX RATE 810.030
TAX AREA CODES 810.035
VEHICLES/MOBILEHOMES PROGRAM 811.000
SOURCE INFORMATION 811.005
PERSONS REQUIRED TO FILE RETURNS 811.010
MEASURE AND DUE DATE 811.015
EXEMPTIONS AND EXCLUSIONS 811.020
ADDITIONAL INFORMATION811.025
VESSELS PROGRAM 812.000
SOURCE INFORMATION 812.005
DOCUMENTED VESSEL 812.010
PERSONS REQUIRED TO FILE RETURNS FOR DOCUMENTED VESSELS 812.015
MEASURE AND DUE DATE 812.020
UNDOCUMENTED VESSEL 812.025
PERSONS REQUIRED TO FILE RETURNS FOR UNDOCUMENTED VESSELS 812.030
MEASURE AND DUE DATE 812.035
EXEMPTIONS AND EXCLUSIONS 812.040
ADDITIONAL INFORMATION 812.045
AIRCRAFT PROGRAM 813.000
SOURCE INFORMATION FILE 813.005
PERSONS REQUIRED TO FILE 813.010
MEASURE AND DUE DATE 813.015
EXEMPTIONS AND EXCLUSIONS 813.020
ADDITIONAL INFORMATION
U.S. CUSTOMS PROGRAM — CUSTOMS DECLARATIONS FOR HAND-CARRIED ITEMS 814.000
TAXABLE ACTIVITY REGISTRATION 814.010
RETURNS 814.015
MEASURE AND DUE DATE 814.020
EXEMPTIONS AND EXCLUSIONS 814.025
ADDITIONAL INFORMATION 814.030
FOREIGN REGISTERED VESSEL AND AIRCRAFT PROGRAM (FRVAP) 815.000
SOURCE INFORMATION 815.005
RETURNS 815.010
MEASURE AND DUE DATE 815.015
EXEMPTIONS AND EXCLUSIONS 815.020
ADDITIONAL INFORMATION 815.025
EXEMPTIONS AND EXCLUSIONS: VEHICLES, VESSELS, AND AIRCRAFT 820.000
PRESUMPTION OF PURCHASE FOR USE IN CALIFORNIA 820.005
APPLICATION OF TEST PERIODS
90-Day Presumption and Six-Month Principal Use Test
12-Month Test
USE IN INTERSTATE OR FOREIGN COMMERCE 820.010
WATERCRAFT 820.011
COMMERCIAL DEEP SEA FISHING 820.015
TRANSPORTING PERSON OR PROPERTY TO OFFSHORE DRILLING PLATFORMS 820.016
AIRCRAFT SOLD TO COMMON CARRIERS 820.020
FAMILY TRANSFERS 820.025
GIFT 820.030
PURCHASES FOR RESALE 820.040
MILITARY PERSONNEL 820.045
PURCHASES BY AMERICAN INDIANS 820.050
PURCHASES FROM U.S. GOVERNMENT 820.055
FOREIGN MISSIONS AND CONSULS 820.060
INVOLUNTARY TRANSFERS 820.065
CORPORATE, PARTNERSHIP, AND LLC DISSOLUTION 820.070
TRANSFERS TO COMMENCING CORPORATIONS, LLC'S, OR PARTERNERHIPS 820.080
CAPITAL CONTRIBUTIONS 820.085
TRANSFERS TO TRUSTS 820.090
FARM EQUIPMENT AND MACHINERY 820.091
QUALIFYING PERSONS
QUALIFYING VEHICLES
PROOF OF EXEMPTION
DEPARTMENT OF MOTOR VEHICLE (DMV) CUSTOMERS
PROCEDURES
Field Offices
Consumer Use Tax Section (CUTS)
OTHER EXEMPTIONS 820.095
INTERVENING OWNERS 820.100
REFINANCING OF VEHICLES 820.105
CERTIFICATE OF USE TAX CLEARANCE FOR VEHICLES, MOBILEHOMES, COMMERCIAL COACHES AND UNDOCUMENTED VESSELS 825.000
CDTFA–111 (CERTIFICATE OF VEHICLE, MOBILEHOME, OR COMMERCIAL COACH USE TAX CLEARANCE) AND CDTFA–111–B (CERTIFICATE OF VESSEL USE TAX CLEARANCE ) 825.005
DMV/HCD PROCESSING 825.010
CONSUMER USE TAX SECTION (CUTS) PROCESSING 825.015
FIELD OFFICE PROCESSING 825.020
REFERRALS TO CUTS 825.030
EXEMPTIONS NOT REQUIRING A CERTIFICATE OF CLEARANCE 825.035
PREPARATION OF THE CDTFA–111 OR CDTFA–111–B 825.040
DETERMINATIONS, DEMANDS AND STATEMENTS 830.000
RETURNED MAIL — NOTICE OF DETERMINATION 830.003
PENALTY AND INTEREST 830.005
REQUEST FOR RELIEF OF PENALTY AND/OR INTEREST 830.010
PETITIONS 830.015
REFUNDS 830.020
COLLECTIONS 830.025
CANCELLATION 830.030
PROCEDURES
FIELD OFFICE RESPONSIBILITIES 840.000
VOLUNTARY PAYMENTS 840.005
REFERRAL OF ACCOUNTS TO FIELD OFFICES 840.010
MISCELLANEOUS INFORMATION 850.000
INSTALLMENT PAYMENT AGREEMENTS 850.010
REQUEST FOR DMV INFORMATION 850.015
MAIL ORDER PROGRAM 850.020
USE TAX ADMINISTRATION SECTION (UTAS) 860.000
IN-STATE SERVICE (ISS) PROGRAM 860.010
SOURCES OF LEADS 860.030
LEAD SOURCE CODES 860.040
PROCESSING BY THE HEADQUARTERS (HQ) CASHIER SECTION 860.050
RESPONSIBILITY OF THE ISS GROUP 860.060
CASE ASSIGNMENT PROGRAM — ISS DATABASE (CAP)
INITIAL CONTACT
DESK REVIEW
AUDIT REFERRALS 860.070
1032 REFERRALS TO OUT-OF-STATE (OH) OFFICE 860.080
SPECIAL TAXES AND FEES PROGRAM REFERRALS 860.090
RESPONSIBILITY OF FIELD OFFICES FOR ACCOUNTS ISSUED BY THE ISS GROUP 860.100
Field Compliance Staff
Field Audit Staff
Out-of-State (OH) Field Compliance — 1032 Team
MISCELLANEOUS 900.000
LOCAL TAXING JURISDICTION REVIEW OF BOARD RECORDS 901.000
BACKGROUND 901.010
INFORMATION SUBJECT TO DISCLOSURE 901.020
REQUEST TO REVIEW SALES OR TRANSACTIONS AND USE TAX RECORDS MAINTAINED BY HEADQUARTERS 901.030
REQUEST TO REVIEW SALES OR TRANSACTIONS AND USE TAX RECORDS MAINTAINED AT A FIELD OFFICE 901.040
INFORMATION NOT SUBJECT TO DISCLOSURE 901.050
REQUEST FOR TAXPAYER RECORDS IN IRIS AND ACMS 901.060
PROCESS FOR REVIEWING LOCAL TAX REALLOCATION PETITIONS 905.000
DEFINITIONS 905.010
Petition
Substantially Affected Jurisdiction
Notified Jurisdiction
SUBMITTING INQUIRIES 905.020
ACKNOWLEDGMENT AND REVIEW OF SUBMISSIONS 905.030
DATE OF KNOWLEDGE 905.040
REVIEW BY SALES AND USE TAX DEPARTMENT 905.050
Investigation
Initial Decision
Delayed Investigation — Petitioner's Recourse
Second Review by AG
Delayed Investigation — Petitioner's and Notified Jurisdictions' Recourse
Extensions of Time
REVIEW BY APPEALS DIVISION 905.060
Return of Petition to AG
Appeals Conference
Decision and Recommendation
Request for Board Hearing
Request for Reconsideration
Supplemental Decision and Recommendation
Finality of D&R or SD&R
REVIEW BY BOARD MEMBERS 905.070
LIMITATION PERIOD FOR REDISTRIBUTIONS 905.080
APPLICATION TO RTC SECTION 6066.3 SUBMISSIONS 905.090
KNOWLEDGE OF INCORRECT LOCAL TAX ALLOCATIONS OTHER THAN FROM PETITIONS BY LOCAL JURISDICTIONS AND REPRESENTATIVES 906.000
FIELD OFFICE RESPONSIBILITY 906.010
HEADQUARTERS RESPONSIBILITY 906.015
Allocation Group (AG)
Local Revenue Allocation Unit (LRAU)
INFORMING JURISDICTIONS PRIOR TO PROCESSING A LARGE DEALLOCATION OF LOCAL TAX RESULTING FROM A REFUND OR CREDIT IN AN AUDIT 907.000
ELECTRONIC FUNDS TRANSFER (EFT) PROGRAM FOR LOCAL AND DISTRICT TAX JURISDICTIONS 908.000
BACKGROUND 908.010
PROCEDURE 908.020
INFORMATION SHARING BETWEEN CALIFORNIA MUNICIPALITIES AND THE BOE (AB 990) 909.000
GENERAL 909.010
DISTRICT OFFICE PROCEDURES 909.020
SCOP AND ADRS ALLOCATION GROUP PROCEDURES 909.030
AB 990 Submittals from Municipalities
Processing AB 990 Submittals
Date of Knowledge and AB 990 Timelines
Threshold Information
AB 990 Action Request Field
Working Assignments and Issuing Findings
AB 990 Reports
Action Requests for Businesses without Seller's Permits
Action Requests for Businesses with Unregistered Sub-locations
Action Requests for Misallocated Permits and Incorrect TACs
AB 990 Assignments Follow Up and Purging of Records
TSD PROCEDURES 909.040
ACCOUNT FOLDER DESTRUCTION 910.000
HEADQUARTERS RESPONSIBILITY 910.010
DISTRICT ACCOUNT FOLDER DESTRUCTION 910.020
DISTRICT PROCEDURE 910.030
DISTRICT ACCOUNT FOLDERS DESTROYED IN ERROR 910.040
SALES & USE TAX EXEMPTION FOR FOREIGN MISSIONS AND CONSULS 930.000
GENERAL 930.010
TAX EXEMPTION CARDS 930.020
SUPPORTING DOCUMENTATION 930.030
STATE AND LOCAL BUSINESS LICENSE REQUIREMENTS 940.000
GENERAL 940.010
STATE BUSINESS LICENSES 940.020
LOCAL BUSINESS LICENSES 940.030
Internal Revenue Service (IRS)
INTRODUCTION 1000.010
INTERACTION WITH TAXPAYERS 1000.020
TAXPAYER'S BILL OF RIGHTS 1000.030
AREAS OF NON-COMPLIANCE 1000.040
NEW PERMITS 1000.050
EXISTING PERMITS 1000.060
STATEWIDE COMPLIANCE AND OUTREACH PROGRAM (SCOP) 1000.000
ZIP CODE PROCEDURES 1005.000
OVERVIEW 1005.010
ZIP CODE SELECTION 1005.020
ADDRESS FILE CLEAN-UP 1005.030
OUTREACH EFFORTS/LOCAL CONTACTS AND LETTERS TO LOCAL JURISDICTIONS 1005.040
PRE/POST-VISIT PROCEDURES 1010.000
OVERVIEW 1010.010
INTEGRATED REVENUE INFORMATION SYSTEM (IRIS) 1010.020
AUTOMATED COMPLIANCE MANAGEMENT SYSTEM (ACMS) 1010.030
CLEAR, WESTLAW, EXTERNAL AGENCY TRACKING (EAT) 1010.040
INTERNET 1010.050
FIELD VISIT PROCEDURES 1015.000
OVERVIEW 1015.010
RESIDENTIAL BUSINESSES 1015.020
STORE FRONT BUSINESSES 1015.030
PRE-VISIT WORK 1015.040
BUSINESS VISIT METHODS 1015.050
CONDUCTING THE VISIT 1015.060
Inspection Tab in SCOP Database
SAFETY ISSUES 1015.070
REQUESTING BUSINESS RECORDS 1015.080
EXISTING ACCOUNTS WITH PROPER SELLER'S PERMITS 1015.090
BUSINESSES OPERATING WITHOUT PROPER PERMITS 1015.100
PROVIDING REGISTRATION INFORMATION TO BUSINESS OWNERS 1015.110
FILING PRIOR RETURNS 1015.120
UN-PERMITTED SUB-LOCATIONS 1015.130
BUSINESSES THAT DO NOT NEED A SELLER'S PERMIT 1015.140
ADDITIONAL REQUIREMENTS FOR QUALIFIED PURCHASER UNDER ABX4-18 1015.150
ANALYSIS OF BUSINESS PROCEDURES 1020.000
OVERVIEW 1020.010
CASH BUSINESSES 1020.020
RESOURCES 1020.030
ACCOUNT MAINTENANCE ISSUES PROCEDURES (CDTFA-220-I) 1025.000
OVERVIEW 1025.010
SPECIAL TAXES ACCOUNTS 1025.020
ACCOUNT MAINTENANCE ISSUES 1025.030
500 SERIES PROCESSING PROCEDURES 1030.000
500 DATABASE IN ACCESS VS. THE 500 SERIES TRACKING IN SQL 1030.010
500 NUMBER PROCESSING 1030.020
CHANGES IN OWNERSHIP 1030.030
REINSTATING CLOSED OUT ACCOUNTS 1030.040
AUDIT MEMORANDUM OF POSSIBLE TAX LIABILITY (CDTFA-1164) PROCEDURES 1035.000
OVERVIEW 1035.010
PROCESSING THE CDTFA-1164 1035.020
SPECIAL TAXES ACCOUNTS 1035.030
CDTFA-1164 TRACKING 1035.040
EXTERNAL AGENCY TRACKING (EAT), CLEAR, WESTLAW, AND OTHER PROGRAMS 1035.050
ACCOUNTS RECOMMENDED FOR AUDIT 1035.060
REVIEW PROCESS 1035.070
LEAD SOURCE TAG FOR ACCOUNTS REFERRED TO OTHER SCOP TEAMS FOR PROCESSING 1035.080
ACCOUNTS REFERRED TO NON-SCOP OFFICES FOR AUDITS 1035.090
FIELD BILLING ORDER (FBO) PROCEDURES 1040.000
ASSIGNING AND PROCESSING THE FBO 1040.010
LEAD SOURCE TAG FOR ACCOUNTS REFERRED TO OTHER SCOP TEAMS FOR PROCESSING 1040.020
COMPLIANCE ASSESSMENT (CAS) PROCEDURES 1045.000
DELINQUENCIES INVOLVING TAXPAYERS OPERATING WITHOUT A PERMIT 1045.010
HOW TO HANDLE DELINQUENCIES 1045.020
DELINQUENCIES INVOLVING CDTFA-1164 REFERRALS RETAINED BY SCOP 1045.030
WHEN RETURNS ARE NOT FILED AS PROMISED 1045.040
AMENDED RETURN PROCEDURES 1050.000
OVERVIEW 1050.010
CONTACT WITH TAXPAYERS 1050.020
HOW TO HANDLE DELINQUENCIES 1050.030
DEADLINES 1050.040
PROCESSING AMENDED RETURNS 1050.050
REVIEW PROCESS 1050.060
VOLUNTARILY FILED RETURNS SUBJECT TO VERIFICATION 1050.070
LEAD SOURCE TAG FOR ACCOUNTS REFERRED TO OTHER SCOP TEAMS FOR PROCESSING 1050.080
MISCELLANEOUS SCOP PROCEDURES 1055.000
SPEAKING ENGAGEMENTS 1055.010
REFERRALS FROM INVESTIGATIONS OR OTHER UNITS SPECIAL EVENTS 1055.020
SPECIAL EVENTS 1055.030
LABOR ENFORCEMENT TASK FORCE (LETF) PROCEDURES 1055.040

Compliance Policy and Procedures Manual