California Sales and Use Tax Laws

Deficiency Determinations

September 6, 2026 2:00 pmSeptember 6, 2026 2:01 pm

Article 2 of Chapter 5 of Part 1 of Division 2 of the Revenue and Taxation Code deals with deficiency determinations under the California Sales and Use Tax Laws. Section 6481 provides that, if the board is not satisfied with...

Tax Violations

August 7, 2026 2:30 amAugust 7, 2026 2:31 am

Revenue and Taxation Code Division 2, Part 1, Chapter 10 deals with violations of the California Sales and Use Tax Laws. Section 7152 provides that any person required to make, render, sign, or verify any report who makes any false...