§ 1687. Information Returns.
18 CA ADC § 1687Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration-- Business Taxes (State Board of Equalization-- Business Taxes, See Ch. 6 and 9.9)
Chapter 4. Sales and Use Tax (Refs & Annos)
Article 17. Payment and Collection of Use Tax
18 CCR § 1687
§ 1687. Information Returns.
Information returns must be filed by all persons who solicit orders for the sale of tangible personal property the storage, use, or other consumption of which is subject to the tax if the seller does not hold a Certificate of Registration--Use Tax, unless the seller is engaged in business in this state and holds a seller's permit under the Sales and Use Tax Law. Such returns shall be for quarters of the calendar year and must be filed not later than the last day of the month following each three-month period ending in March, June, September and December. Such returns must show:
As used in this regulation, the term “Certificate of Registration--Use Tax” shall include Certificates of Authority to Collect Use Tax issued prior to September 11, 1957.
Credits
Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Section 7055, Revenue and Taxation Code.
History
1. Amendment and renumbering of former Section 2087 filed 8-7-69; effective thirtieth day thereafter (Register 69, No. 32).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1687, 18 CA ADC § 1687
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