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CDTFA-410-D REV. 7 (1-18). STATE OF CALIFORNIA. SWAP MEETS, FLEA MARKETS, OR. SPECIAL EVENTS CERTIFICATION. CALIFORNIA DEPARTMENT .

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Whenever you sell or close a business that obtained a seller's permit, you need to close out your account with the CA Board of Equalization (BOE). If your business is a corporation or a limited liability company, you may be asked to pay any unpaid taxes, interest and penalties.

Statue of Limitations. —The State can bring an in personam action within three years after the tax becomes due and payable, but no later.

The required seller information includes: Seller's business name. Mailing address. Telephone number. Driver license number or state-issued identification (ID) and the name of the issuing state. Description of items sold or displayed. Seller's permit number.

When talking about California sales and use tax audits, the statute of limitations is three years. That is, the BOE has three years from the date a sales and use tax return is filed to assess a taxpayer for unpaid taxes, interest and penalties.

How far back can a sales tax audit go. The California sales tax audit statute of limitations is 3 years for taxpayers who have filed tax returns. That means the BOE has three years within which they can audit those returns. However, if you fail to file tax returns, the statute of limitations is 8 years.

To complete the tax clearance online, go to our Online Services portal at .cdtfa.ca.gov, select the Login/Register tab, and then select the Request a Sales Tax Clearance function. Alternatively, you can submit a written request for a tax clearance to your local CDTFA office.

(2) For persons required to file returns on an annual basis, except as provided in subdivision (b) no refund shall be approved by the board after three years from the last day of the calendar month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 ( ...

Six months from the date the liability became due and payable. Three years from the date we collected an involuntary payment by use of enforcement procedures, such as from a levy or lien. (Payments made to release liens are subject to the six month statue as they are considered voluntary.)

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232