Form BOE-38-I Fillable Application for In-State Voluntary Disclosure

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Download Form BOE-38-I

View all CA - California Sales, Use and Other Taxes

and can attest to the factthat the person below meets the qualifications of Revenue and Taxation Code section 6487 06 I further attest that the person s previousfailure to register with the BOE file returns and pay tax was not due to negligence intentional disregard of the law or intent to evade theprovisions of the California Revenue and Taxation Code Failure to pay the tax or file a return was due to reasonable cause and not as a result of negligence or intentional disregard of Has not been previously contacted by the BOE for failure to report the use tax imposed by Revenue and Taxation Code Has not previously filed an Individual Use Tax Return with the BOE Has not reported an amount for use tax on an Individual Income Tax Return with the Franchise Tax Board Is not engaged in business in this state as a retailer as defined in Revenue and Taxation Code section 6015 Is not purchasing a vehicle vessel or aircraft Resides or is located within California and have not previously registered with the BOE (ACCOUNT NUMBER (see note)) (ADDRESS (street city state zip code)) (BUSINESS NAME (if operating a business)) (CLEAR) CLEAR (DATE) (DESCRIBE YOUR BUSINESS OPERATIONS IN CALIFORNIA (if applicable):) (FEIN) (PERIOD OPERATED IN CALIFORNIAFrom (month day year)) (periods) (PRINT) PRINT (TELEPHONE NUMBER) (TITLE) (To (month day year)) (TYPE OF BUSINESS (if applicable)) (undefined) (YOUR NAME) ACCOUNT NUMBER (see note) ADDRESS (street city state zip code) Addresses and telephone numbers are current as of September 2012 application should be mailed to the BOE office nearest you within thirty (30) days of registration You may not qualify for this program BOARD MEMBERSDISTRICTMEMBEROFFICE ADDRESSTELEPHONE NUMBERFirstBetty T Yee 455 Golden Gate Avenue Suite 10500 San Francisco CA 941021 415 557 3000SecondSen George Runner (Ret )500 Capitol Mall Suite 1750 Sacramento CA 958141 916 445 2181ThirdMichelle Steel16715 Von Karman Avenue Suite 200 Irvine CA 926061 949 724 2578FourthJerome E Horton1100 Corporate Center Drive Suite 203 Monterey Park CA 917541 323 980 1221State ControllerJohn Chiang777 South Figueroa Street Suite 4800 Los Angeles CA 900171 213 833 6010executive DirectorCynthia Bridges450 N Street PO Box 942879 Sacramento CA 94279 00011 916 445 6464 BOE 38 I (FRONT) REV 6 (8 13) STATE OF CALIFORNIAAPPLICATION FOR IN STATE VOLUNTARY DISCLOSUREBOARD OF EQUALIZATION BOE 8 B REV 10 (9 12) BUSINESS NAME (if operating a business) but are subject to change We recommend you call the field office before visiting By signing under penalty of perjury I request relief from penalty charges for the period(s) By voluntarily coming forward to the BOE under this program you may be able to limit your liability for tax penalties and interest due forprior periods Ordinarily if you do not file a return the BOE can send you a bill ( deficiency determination ) for the amounts owed as lateas eight years after the quarterly period in which the purchases were made However if you qualify for the In State Voluntary DisclosureProgram the billing period is limited to three years In addition you may be relieved of applicable penalties (see below) California Consumer Use Tax Account (Note:Please enter the account number on this form in the Account Number field ) This CALIFORNIA STATE BOARD OF EQUALIZATION FIELD OFFICES cannot be processed until the tax and interest have been paid in full CERTIFICATION DESCRIBE YOUR BUSINESS OPERATIONS IN CALIFORNIA (if applicable): FIELD OFFICE APPROVAL (For BOE Use Only) FIELD OFFICE NAME DATE VOLUNTARY DISCLOSURE PERIOD ACCOUNT CHAR CODE For account specific information contact your local field office For general tax inFormation visit our website at www boe ca gov FOR MORE INFORMATION call 1 800 400 7115 (TTY:711) From(month day year)To(month day year) I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing is true and correct If you are unable to resolve a problem through normal channels we encourage you to contact the if your application is not submitted within the thirty (30) days Please visit our website for a list of field offices nearest you In addition to this application please visit our website at www boe ca gov to complete the electronic registration and obtain your Persons or businesses who purchase tangible personal property from a retailer outside this state for storage use or other consumptionin this state are required to report and pay use tax on the purchase price of such property to the Board of Equalization (BOE) Pursuant toRevenue and Taxation Code section 6487 06 Deficiency determinations; unregistered California purchasers the BOE has established avoluntary use tax liability disclosure program for in state qualified purchasers who wish to acknowledge their liability for California use tax Please complete this form if you wish to apply for the In State Voluntary Disclosure Program By completing and signing the form you arerepresenting that you are a qualified purchaser who meets all of the following criteria: Request for Relief of Penalty: SACRAMENTO HEADQUARTERS 450 N Street PO Box 942879 Sacramento 94279 0001 1 916 445 6464BUSINESS TAXES FIELD OFFICESCALIFORNIA CITIESOFFICE ADDRESSTELEPHONE NUMBERBakersfield1800 30th Street Suite 380 93301 19221 661 395 2880Culver City5901 Green Valley Circle Suite 200 90230 6948 (PO Box 3652 90231 3652)1 310 342 1000El Centro1550 W Main Street 92243 2832 Note: closed 12 p m to 1 p m weekdays1 760 352 3431Fairfield2480 Hilborn Road Suite 200 94534 18561 707 427 4800Fresno8050 North Palm Avenue Suite 205 93711 55101 559 440 5330Irvine16715 Von Karman Avenue Suite 200 92606 24141 949 440 3473Norwalk12440 E Imperial Highway Suite 200 90650 8397 (PO Box 409 90651 0409)1 562 466 1694Oakland1515 Clay Street Suite 303 94612 14321 510 622 4100Rancho Mirage35 900 Bob Hope Drive Suite 280 92270 17681 760 770 4828Redding2881 Churn Creek Road Suite B 96002 1146 (PO Box 492529 96049 2529)1 530 224 4729Riverside3737 Main Street Suite 1000 92501 33951 951 680 6400Sacramento3321 Power Inn Road Suite 210 95826 38891 916 227 6700Salinas111 East Navajo Drive Suite 100 93906 24521 831 443 3003San Diego15015 Avenue of Science Suite 200 92128 34341 858 385 4700San Francisco121 Spear Street Suite 460 94105 15841 415 356 6600San Jose250 South Second Street 95113 27061 408 277 1231Santa Rosa50 D Street Room 230 95404 4791 (PO Box 730 95402 0730)1 707 576 2100Van Nuys15350 Sherman Way Suite 250 91406 4203 (PO Box 7735 91409 7735)1 818 904 2300Ventura4820 McGrath Street Suite 260 93003 77781 805 677 2700West Covina1521 West Cameron Avenue Suite 300 91790 2738 (PO Box 1500 91793 1500)1 626 480 7200OUT OF STATE FIELD OFFICESChicago Illinois120 N La Salle Suite 1600 60602 24121 312 201 5300Houston Texas1155 Dairy Ashford Suite 550 77079 30071 281 531 3450New York N Y 485 Lexington Avenue Suite 400 10017 26001 212 697 4680Sacramento3321 Power Inn Road Suite 130 95826 3893 (PO Box 188268 95818 8268)1 916 227 6600 section 6202 SIGNATURETITLEDATE Taxpayers' Rights Advocate Office for help at 1 888 324 2798 or 1 916 324 2798 TELEPHONE NUMBER PERIOD OPERATED IN CALIFORNIA The BOE may grant relief from penalty charges but not interest charges with this statement if it is determined that a person s failure the law and the penalty charges you must still pay the interest due on late return payments and prepayments Your request for relief from penalty to file a timely return or payment was due to reasonable cause and circumstances beyond the person s control If you are relieved of TYPE OF BUSINESS (if applicable) TYPE OF OWNERSHIPSole Owner Partnership Corporation Non Profit Corporation Married Co OwnershipRegistered Domestic Partnership Other Unless otherwise noted all offices are open weekdays from 8 a m to 5 p m (Pacific time) except state holidays YOUR NAME

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