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Form BOE-403-CL Fillable Tax Gap Instate Service Contact Letter
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)3737 MAIN STREET SUITE 1000 Asset depreciation schedule / asset listing for the past year Business was sold to: for $ BUYER S NAME Copies of the FTB returns DATE DISCONTINUED DATE OF SALE Enclose the following: BOE 403 CLW Use Tax Return Worksheets reporting the amount of unpaid use tax Enclose the following: BOE 403 CLW Use Tax Return Worksheets reporting zero use tax IN STATE SERVICE GROUP/ ATTN: ISS REP NAME ISS REP NAME ISS REP TELEPHONE NUMBER Other purchases documents in lieu of purchases journal / ledger (please list): Payment in the amount of $ Publication 123 TG California Businesses: How to Identify California Use Tax Due Purchases journal / general ledger for the past year Required Documents (see below) Required Documents (see below) RIVERSIDE CALIFORNIA 92501 3395 STATE BOARD OF EQUALIZATION Summary pages (usually pages 1 8) of the most recent Federal Income Tax return including any schedules or The business did not make any purchases from outside of California without paying use tax The business made purchases from outside of California without paying the use tax The business reported and paid use tax to The business was DISCONTINUED on SOLD on Use tax was reported to BOE on (Do not send originals as they will not be returned) 2012 to determine the amount of unpaid California use tax that may be owed We have enclosed Use Tax Return 3737 MAIN STREET SUITE 1000 ADDRESS and worksheets we will register you with an account Once this account has been issued you will be able to utilize the another country If you have purchased any of these items either in person over the internet by telephone or by mail applicable boxes follow the instructions sign the certification section and send the required documents along with ATTN: TAX/ACCOUNTING DEPT below Please sign the certification section below BETTY T YEE BOE 403 CL (BACK) REV 3 (5 13) BOE 403 CL (FRONT) REV 3 (5 13) BOE s eServices and apply for relief from the penalty using our online eRelief Requests available at www boe ca gov BUSINESS WEBSITE ADDRESS California State seal CERTIFICATION Check the business records for unpaid use tax Please respond by February 7 2013 CITY STATE ZIP consumable supplies or other items bought from out of state for use in California including purchases imported from CYNTHIA BRIDGES DAYTIME TELEPHONE NUMBER eFile logo efile now find out how www boe ca gov EMAIL ADDRESS Enclose the following: enclosed forms please call: Enclosures: BOE 403 CLW Use Tax Return Worksheets with instructions ENTITY NAME Response due date: February 7 2013 Equipment machinery computers office furnishings artwork books promotional items telephone equipment Exception: If you hold a California Seller s Permit and the items were purchased for resale and not for your own use Executive Director First District San Francisco For more information on use tax you may call the BOE Taxpayer Information Section at 1 800 400 7115 (TTY:711) or For more information: Fourth District Los Angeles Franchise Tax Board (FTB) generally required to report and pay the use tax (same rate as the sales tax) to the State of California For more going back eight years (longer if fraud is detected) and the BOE reserves the right to do so if the frequency and extent How Do I Request for Relief of Penalty? If you do not respond: If you have made a purchase from an out of state business that did not charge you the California use tax you are IN STATE SERVICE GROUP MIC:EH information we have enclosed publication 123TG California Businesses: How to Identify California Use Tax Due JEROME E HORTON JOHN CHIANG MICHELLE STEEL of your out of state purchases requires the need for additional review order and used gave away stored or otherwise consumed the purchases in this state you may owe the California use penalty send payment for only the use tax and interest due Once we have conducted our review of your documents permit/account number: Please enclose copies of the following required documents for our review: PRINT NAME OF PERSON RESPONDING TO LETTER Reference No: REFNUM REQUIRED DOCUMENTS response we may contact you if we require additional information RIVERSIDE CALIFORNIA 92501 3395 SAMPLE Second District Lancaster SEN GEORGE RUNNER (Ret ) SIGNATURE STATE BOARD OF EQUALIZATION State Controller STATE OF CALIFORNIA statements that pertain to the first eight pages of the return The Board of Equalization (BOE) is requesting that you review your out of state purchases for years 2010 2011 and The business does NOT OWE use tax The business has ALREADY PAID use tax The business made purchases from outside of California and has accurately reported use tax The business OWES use tax The California Revenue and Taxation Code authorizes the BOE to conduct an audit that could encompass a period the completed Use Tax Return worksheets to the address shown on the back of this letter Once we receive your The enclosed worksheets include a line for a 10% penalty for late payment of tax If you plan on applying for relief from the items are not subject to the use tax There is no need to provide the required documents listed Third District Orange County TITLE under the eServices tab visit our website at www boe ca gov If you have any questions about this letter or need help with completing the What is use tax? What types of items are subject to use tax? WORKPHONE FAX: 1 951 680 6455 worksheets (BOE 403 CLW) for you to report the tax Please review the next page of this letter check all of the www boe ca gov