Introduction
If you have received a Notice of Determination or Demand for
Immediate Payment (billing), it means you have a tax or fee
amount that is due and payable by the date indicated.
If you have received such a billing, you need to know:
• Options for paying the amount due, and
• Tax and fee collection and enforcement actions we can take
if you do not pay the bill or make arrangements to pay.
This publication is designed to answer those questions.
The California Department of Tax and Fee Administration
(CDTFA) will be glad to work with you to resolve your tax
or fee problem. Please contact CDTFA right away if you
have any questions about your bill.
Although most of the information in this publication
focuses on CDTFA’s Sales and Use Tax Program, similar
provisions exist for most of the tax and fee programs
administered by CDTFA.
Pay the full amount due or tell CDTFA why
you can’t
You should pay the entire amount due. If you cannot,
CDTFA recommends that you pay as much as you can now.
By doing so, you will minimize the amount of interest and
any applicable penalty you will owe because interest and
penalty accrues on the unpaid tax or fee balance. For your
convenience, CDTFA accepts credit card payments (see
page 3).
If you do not make an effort to pay your amount due,
CDTFA can ask you to nd a way to pay it, such as selling
or mortgaging any assets you have or getting a loan.
If you cannot pay the full amount, you should contact the
CDTFA ofce that sent you the billing as soon as possible
since you may be eligible for a payment plan (see page 3).
If the debt is not paid, we are authorized by law to take
collection actions, which could include levying your bank
account, wages, or other income or seizing and selling your
assets (see pages 4‑7).
Let CDTFA know if you believe your billing
is wrong
If you believe the billing is wrong, let us know as soon
as possible. Call the number on your billing, write to the
CDTFA ofce that sent you the billing, call our Customer
Service Center at 1‑800‑400‑7115 (CRS:711), or visit your
nearest CDTFA ofce.
Many programs have a statute of limitations that may
require specic action from you in a timely manner.
For instance, if you receive a Notice of Determination you
generally have the right to appeal it by ling a Petition for
Redetermination, usually within 30 days from the date of
the Notice of Determination. When led timely, your appeal
rights will be protected. For additional information, see
publication 17, Appeals Procedures: Sales and Use Taxes and
Special Taxes.
CDTFA will honor your rights as a taxpayer
You have certain rights under the Taxpayers’ Bill of Rights
and due process laws. For example, you have the right to
be treated professionally, fairly, and courteously by CDTFA
employees. You also have the right to:
• Meet with a CDTFA supervisor if you cannot resolve a
dispute with the employee who handles your case.
• Request copies of documentation from your account le.
• Receive information and assistance in simple language
to help you comply with the various tax and fee laws we
administer.
For more information, please request a copy of publication 70,
Understanding Your Rights as a California Taxpayer.
See page 8 for the telephone number and address of the
Taxpayers’ Rights Advocate Ofce.
Introduction .......................................................................................... 1
Pay the full amount due or tell CDTFA why you can’t
................ 1
Let CDTFA know if you believe your billing is wrong................ 1
CDTFA will honor your rights as a taxpayer
.................................. 1
Items to note
.......................................................................................... 2
Payment options
................................................................................ 2-4
Collection and Enforcement Actions
............................................ 4-7
Liens • Levies • Additional Security • Till-tap and Keeper
Warrants • Permit Revocations (Suspensions)
Refunds ............................................................................................... 7-8
For More Information.......................................................................... 8
How can I pay my tax or fee amount due?
What actions may be taken if I don’t pay?
COLLECT ION
PROCED URES
Items to Note
CDTFA may share your tax and
fee information with other
government agencies
While most of the information you
provide to CDTFA is condential,
some is subject to public disclosure,
such as the information on your seller’s
permit. Under certain conditions,
your account information, including
underreporting and outstanding
amounts due, may be shared with
other government agencies.
CDTFA may contact a third
party for information about
your business affairs
CDTFA is authorized by law to obtain
information from any party who may
have information regarding your
business affairs. This may include
notifying your suppliers or vendors if
your seller’s permit has been revoked
(suspended).
CDTFA needs to know if you
are involved in bankruptcy
proceedings
Contact your nearest CDTFA ofce
if you or your business has led a
petition for bankruptcy. While the
proceeding may not eliminate your
tax or fee debt, we may suspend
collection actions—such as liens and
levies—for a period of time while your
bankruptcy case remains pending.
If you are no longer a business
partner, your amount due
may be limited
Partners are separately and jointly
responsible for amounts owed by the
partnership. Partnerships must notify
us immediately, either by phone or in
writing, if they drop or add a partner
in order to protect former partners
from amounts due by the business
after the partnership changes. If you
leave the partnership, you should
notify CDTFA immediately by either
phone or in writing. If you do not, you
could remain liable for business taxes
that became due during the quarter
in which you left the partnership and
three subsequent quarters.
You may not be required to pay
if you qualify as an innocent
spouse or innocent registered
domestic partner
Under the Sales and Use Tax
Law, a person who qualies as an
innocent spouse or innocent registered
domestic partner is not liable for tax,
fee, interest, and penalty charges.
To qualify, all of the following
conditions must be met:
• The amount due must be
attributable to your spouse or
registered domestic partner, and
• You must establish that you did
not know of the amount due, and
that a reasonably prudent person
in your circumstance would not
have had reason to know of the
amount due, and
• CDTFA must determine that it
would be inequitable to hold
you liable for the amount due,
taking into account whether you
signicantly beneted directly or
indirectly from the nonpayment,
and taking into account all other
facts and circumstances.
If your request for innocent spouse or
innocent registered domestic partner
relief is denied, you may be eligible
for “equitable relief,” which weighs
a variety of factors, such as your
economic situation and whether as a
result of dissolution, responsibility
for the tax or fee that was assigned
to you or your spouse or registered
domestic partner. CDTFA may
request additional information to
make that determination.
Further information is available in
publication 57, Innocent Spouse Relief
from Sales and Use Tax.
You may personally be required
to pay taxes owed by a
corporation, partnership, or
limited liability partnership or
company
Under certain circumstances,
responsible individuals may be liable
for tax, penalty, and interest owed by
corporations, partnerships, limited
liability partnerships, and limited
lia bility companies.
If you have received a Notice of Proposed
Determination indicating that you are
being held personally liable and you
believe you are not, please contact
the CDTFA ofce that sent you the
notice within 15 days of the date of
the Notice of Proposed Determination. If
you later receive a billing (a Notice of
Determination) and you disagree with
it, you will need to le a timely appeal
(see Let CDTFA know if you believe your
billing is wrong.) Please note: if you le
your appeal before receiving a Notice
of Determination, your appeal will be
rejected as not timely.
Payment Options
CDTFA accepts credit card payments,
and electronic payments, or the
agency can work with you to make
other payment arrangements. You
may be eligible to pay under a
payment plan or you may be eligible
to propose an offer in compromise.
■ Electronic Payment
You may pay your amount due
electronically by using our
online payment process. We will
electronically withdraw funds from
your checking or savings account to
apply towards your current and past
due amounts. Please visit CDTFA’s
2
website at www.cdtfa.ca.gov and click on
Make a Payment/Prepayment. There is no
fee for this option.
■ Credit Card
You may pay your amount due by
credit card. CDTFA accepts credit cards
issued by VISA, MasterCard, American
Express and Discover/Novus. For
additional information on credit card
payments, please visit CDTFA’s
website at www.cdtfa.ca.gov and click on
Make a Payment/Prepayment. You can
also make a credit card payment by
calling 1‑855‑292‑8931.
Please note: A service fee of 2.3 percent
of the transaction amount ($1.00
minimum) applies to all credit card
payments. The service fee is retained
by the credit card processor and is
not revenue to CDTFA.
■ Online Payment Plan
You can set up a weekly, biweekly,
or monthly payment plan through
our online automatic withdrawal
process. Payments are required to
be electronically debited from your
checking or savings account. As
always, CDTFA encourages payment
in full to avoid additional interest and
penalties. If you are unable to pay the
full amount, CDTFA recommends you
propose the largest payments possible
because the tax and fee portion of
the amount due will continue to
accrue interest. Accounts that meet
our predetermined guidelines will
receive instant response if approved.
Proposals that require further review
may be required to submit a
CDTFA‑403‑E, Individual Financial
Statement, with supporting
documentation. Approval of a
payment plan is at CDTFA’s discretion.
For more information or to submit a
payment plan, visit our website and
click on Make a Payment/Prepayment.
If you do not have a checking or
savings account, please contact your
local CDTFA ofce or collection section.
If you do not pay in full or contact
us to make other arrangements, we
are authorized to take collection
actions as described on pages 4‑7. If
you cannot meet an established due
date, you should contact the collector
assigned to your account to avoid
possible collection actions.
Before I apply, what else
should I know about a
payment plan?
It may be more costly
A payment plan is more costly than
paying the full amount you owe and
may be more costly than borrowing
funds to pay the amount you owe.
Why? While you are making
payments on your tax or fee debt
through a payment plan, CDTFA
will continue to charge interest on
the unpaid portion of the tax or fee
amount due. The interest rate on a
bank loan or a cash advance on your
credit card may be lower than the
combination of penalties and interest
that we charge on unpaid billings.
If you received a Notice of
Determination (billing), but failed
to pay the amount due by the due
date, you will generally be assessed
a 10 percent “nality” penalty. Under
certain circumstances, we may waive
the 10 percent “nality” penalty.
If you were charged a 10 percent
nality penalty, CDTFA may waive
the penalty if your payment plan is
initiated and accepted within 45 days
of the due date of the notice. Your
payment plan must be successfully
completed for the penalty to be
waived.
CDTFA may still le a state lien on
your property
CDTFA may still le a state lien—
even if your payment plan is accepted
(liens are discussed on page 4).
However, we may withhold the lien
based on the nancial documentation
submitted with your initial payment.
CDTFA may terminate the payment
plan under certain conditions
CDTFA may terminate the payment
plan if you pay late, miss a payment,
don’t le and/or pay all required
tax or fee returns, or if you do not
comply with other terms of the
agreement. We will send you a letter
giving you 15 days to pay in full or
provide a satisfactory explanation.
As noted earlier, the nality penalty
will not be waived if we terminate
the payment plan.
After 15 days, we may take further
collection action without notication
(see pages 4‑7 for more information).
How do I apply?
You should contact CDTFA as soon as
possible if you would like to request a
payment plan for your sales or use tax
amount due. Contact the CDTFA ofce
that sent you the billing.
For other tax or fee programs,
call our Customer Service Center,
1‑800‑400‑7115 (CRS:711).
What should I do if my financial
situation changes after my
payment plan is approved?
Your payment plan is based on your
nan cial situation. Consequently,
you should immediately contact the
collector assigned to your account, as
identied on your payment agreement,
if there is a change in your nancial
situation, and you need to change the
terms of your payment plan.
■ Offer in Compromise
The Offer in Compromise Program
allows eligible taxpayers and feepayers
to satisfy their amount due by paying
a lesser amount. The program
applies to most taxes and fees and is
available if the following apply:
• You agree with the amount due
and the amount due is nal, and
• CDTFA determines you do not
have, and will not have in the
foreseeable future, the income,
means or assets to pay the amount
due in full.
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Publication 54 • Collection Procedures
Visit our Online Offer in
Compromise Pre‑Qualier tool at
www.cdtfa.ca.gov/oic/ to determine
if you qualify for an offer in
compromise.
To make an offer, you must submit
CDTFA‑490, Offer in Compromise
Application, or CDTFA‑ 490‑ C, Offer in
Compromise Application for Corporations,
LLC’s, Partnerships, etc. CDTFA‑490
and CDTFA‑490‑C are available on
CDTFA’s website at www.cdtfa.ca.gov
(click on Forms & Publications), from
any CDTFA ofce, or by calling our
Customer Service Center at 1‑800‑400‑
7115 (CRS:711).
Answers to several of the most
commonly asked questions about the
Offer in Compromise Program are
available on CDTFA’s website and in
publication 56, Offer In Compromise.
Collection and
Enforcement Actions
As explained below, collection and
enforcement actions will be taken
if you do not pay your amount
due on time or do not make other
arrangements to pay the debt—such
as applying for a payment plan or an
offer in compromise.
Please note: Jeopardy Determinations
If you received a Jeopardy
Determination, you are subject to the
same collection and enforcement
action described in this publication,
but the ling and notication
deadlines are different. Jeopardy
determinations are tax or fee billings
that are immediately due and payable
and are issued in instances where
collection of an amount due would
be jeopardized by delay. For more
information, including your right to
apply for an administrative hearing
based on a Jeopardy Determination,
see publication17, Appeals Procedures:
Sales and Use Taxes and Special Taxes.
CDTFA may place a lien on
your property
A lien is a legal claim to your
property used as security or payment
for your tax debt.
CDTFA must mail you a preliminary
notice at least 30 days before ling
a lien with the county recorder. The
notice must:
• Specify the statutory authority for
ling the lien,
• Show the earliest date on which
the lien may be recorded, and
• Explain the remedies available to
you to prevent the ling of the lien.
What a lien does
When a Notice of State Tax Lien is
recorded, your creditors are publicly
notied that we have a claim against
all your real property, including
property you acquire after the lien
has been recorded.
The lien attaches to all your real
property, such as your house or rental
property.
It is not our policy to seize and sell
your primary residence, but we will
enforce the lien on your residence if
you sell or renance your home.
Once a lien is recorded, your credit
rating will be negatively affected.
Your ability to get a loan to buy a
house or a car, get a new credit card,
or sign a lease may be compromised.
After we have recorded a lien, we can
release it, as explained in the next
section.
Please note: Even though a lien can be
released, it remains on your credit
history for seven years (unless the
lien was led in error).
Releasing a lien
The lien placed on your property will
be released if:
• You pay your full tax or fee
amount due, including interest and
other charges, or
• The billing (tax or fee
determination) is adjusted to zero
after the lien has been led.
CDTFA will issue a Release of the
Notice of State Tax Lien after you have
paid the debt or we have adjusted
your billing. If you pay your amount
due in full and need a release of
lien immediately, you must pay
in certied funds in your nearest
CDTFA ofce and let them know that
you need the release of lien.
In some instances, CDTFA will
release the lien placed on part of your
real property if your amount due is
secured by the remaining property
on which we have placed a lien. We
will also release a lien if we discover
that we led it in error.
A lien is valid for 10 years from the
date it is led and can be renewed
twice if the amount due is included
on the lien and remains unpaid.
Consequently, a lien may be in effect
for up to 30 years.
Partial release of lien
A partial release of lien releases a
state tax lien from a specic piece
of real property. However, the lien
remains in effect and will prevent
the transfer of title of any other
properties owned or subsequently
acquired by you. You may request a
partial release of lien when you are
selling real property or the party
with the lien has no rights to the title
of the real property.
Partial release requests should be
submitted to the CDTFA ofce or
collection section assigned to your
CDTFA account. Collection staff will
review the request and supporting
documents before it is forwarded
with a recommendation for approval
or denial to our Collections Support
Bureau.
4
The following documents must be
submitted in order for CDTFA to
consider a partial release of lien:
• The taxpayer or escrow ofcer’s
written request explaining why a
partial release is needed.
• Estimated Closing Statement or
schedule of proposed disbursements
for both buyer and seller.
• Preliminary Title Report reecting
CDTFA liens.
• Appraisal Report or a report of
comparable properties for the
neighborhood, with a statement of
the property’s market value.
• Short sale approval letter(s) from
lender(s), if applicable.
Please allow 30 days for CDTFA to
process your request. The documents
submitted must be current at the
time of submission, and additional
documents may be required. To obtain
information for the CDTFA ofce/unit
handling your CDTFA tax account,
please call our Customer Service
Center at 1‑800‑400‑7115 (CRS:711).
Escrow demands on CDTFA
tax liens
The Collections Support Bureau of
CDTFA processes written requests for
payoff demands on its state tax liens
on real property.
These requests may be submitted by
fax or by mail to:
California Department of
Tax and Fee Administration
Collections Support Bureau
PO Box 942879, MIC:55
Sacramento, CA 94279‑0055
Fax: 1‑916‑327‑0615
Please allow at least two business
days for CDTFA to review and
respond to your request.
The demands for the bulk sale of a
business are prepared by CDTFA
ofces. To obtain information for
the CDTFA ofce/unit handling
your CDTFA tax account, please
call our Customer Service Center at
1‑800‑400‑7115 (CRS:711).
Requests for copies of the
lien release
At your request, CDTFA will send
out copies of the lien release. For
example, you may want to have
copies mailed to escrow agents, title
companies, or directly to you.
CDTFA will send you a copy of a
release of lien after a lien led in
your name is paid in full. If you
need a recorded copy, you can
contact us to request the release
recordation information. This
information may not be readily
available, but if it is available, we
will provide it so you can obtain
a recorded copy directly from the
county or the Secretary of State.
Please contact your local CDTFA
ofce or collection section.
Withholding a lien
In general, CDTFA will withhold
ling a lien if all of the following occur:
• You enter into an acceptable
payment plan,
• The plan will satisfy the amount
due within one year,
• You successfully follow the terms
of the plan, and
• You have not had collection
problems before with CDTFA.
CDTFA may levy your property
If you do not pay your amount due
or make arrangements to settle your
debt, we may levy (seize) any type
of real or personal property that you
own or have an interest in.
Levies are different from liens. A lien is
a claim used as security for the tax or fee
debt, whereas a levy actually takes the
property to satisfy the tax or fee debt.
CDTFA will usually levy property
only after we have sent you a Demand
for Payment and you have neglected or
refused to pay the tax or fee.
Examples
• CDTFA could levy property that
is yours but held by someone
else—for example, your wages,
dividends, bank accounts,
licenses, rental income, accounts
receivables, the cash value of your
life insurance, or commissions, or
• If you hold an alcoholic beverage
license, CDTFA could seize and
sell that license, or
• CDTFA could seize and sell
property that you hold—for
example, your boat or vehicle.
If your property is levied or seized
and you have questions, you should
contact the CDTFA employee who
took the action. You may also ask a
CDTFA supervisor to review your
case. If you are unable to resolve the
matter with the supervisor, you may
also want to discuss the matter with
the Taxpayers’ Rights Advocate Ofce
to ensure proper policies and
procedures were followed.
Levying your bank account
If CDTFA levies your bank account,
the levy generally only captures the
funds on deposit at the time the bank
receives the levy (up to the amount of
the levy).
The bank must hold the captured
funds you have on deposit for 10 days.
This period allows you time to le for
a hardship hearing, to show that the
funds are exempt from levy under
federal or state law, or to make other
satisfactory arrangements to pay.
After 10 days, the bank must send
the money plus additional interest if
it applies, to CDTFA. Once CDTFA
deposits the captured funds, you
would need to le a claim for refund
to request return of the funds. To
discuss your case, call the CDTFA
employee whose name is shown on
the Notice of Levy.
CDTFA must release your levy if any
of the following occur:
• You pay the amount you owe in
certied funds (cash, cashier’s
check, or money order).
• CDTFA determines the levy is
creating a signicant economic
hardship for you.
5
Publication 54 • Collection Procedures
If we have mistakenly levied
your account
If you paid bank charges because
of a mistake CDTFA made when
the agency levied your account, you
may be entitled to reimbursement.
You must le a reimbursement claim
with CDTFA within 90 days after we
issued the levy. Your claim should be
mailed to the CDTFA ofce that sent
the Notice of Levy.
Levying your salary or wages
CDTFA may issue a levy on your
wages, or an Earnings Withholding
Order, which typically seizes 25
percent of your after‑tax income from
each paycheck.
If you request a hardship hearing,
one will be provided to you by a
CDTFA supervisor or ofce lead
person. You will be asked to complete
a CDTFA‑403‑E, Individual Financial
Statement, and provide supporting
documentation of your inability
to pay. If you have a documented
hardship, the withholding order may
be reduced or released.
If CDTFA levies your salary or wages,
the levy will end when:
• The levy is released,
• You pay your amount due, or
• The time expires for legally
collecting the amount due.
To discuss your case, call the CDTFA
employee whose name is shown on
the Earnings Withholding Order.
Releasing your property
If CDTFA seizes property you hold,
such as your boat or vehicle, we may
release the property prior to its sale
date if:
• You pay the amount of CDTFA’s
interest in the property,
• You enter into an escrow
arrangement,
• You furnish an acceptable bond,
• You make an acceptable agreement
for paying the tax or fee, or
• The expense of selling your
property would be more than the
tax or fee debt.
Returning levied property
We can consider returning levied
property if:
• It is determined that we did not
follow our own procedures.
• You have entered into a payment
plan (see page 3).
• Returning the property will help
you pay your amount due.
• Returning the property is in the
state’s and your best interest.
• We receive a valid claim of
exemption or third‑party claim.
Assets legally exempt from levy are
listed on CDTFA‑425, Exemptions from
the Enforcement of Judgments, provided
to you with a copy of the Notice of
Levy. A claim of exemption must be
led within 10 days after the Notice of
Levy was delivered to you or 15 days
after the Notice was mailed.
If the levy captures property
belonging to another person who is
not liable for the unpaid tax or fee, the
person may le a third‑party claim.
The claim must be led before the
property is transferred to CDTFA.
CDTFA may require a higher
security deposit
If you have an active business
and have had a poor compliance
history, such as failing to pay a tax
return when due or paying with a
check that is dishonored, CDTFA
may require you to post security
to protect the state’s interests. If
you have already posted security,
CDTFA may increase the amount
of required security. Generally, you
may be required to post an amount
equal to six months of the average tax
owed by the business. The minimum
security requirement for a seller’s
permit is $2,000, the maximum is
$50,000. Security will be returned
after an account has had no payment
problems for three consecutive years.
To learn more about security
requirements for programs other than
Sales and Use Tax, you may call our
Customer Service Center at
1‑800‑400‑7115 (CRS:711) for assistance.
We may issue a “till-tap” or
“keeper” warrant
If you have an active business and
have not paid sales tax that is due
and nal, CDTFA may serve a civil
warrant to the California Highway
Patrol or the local sheriff to enter your
business and collect the gross receipts
or contents of the cash register(s).
A till‑tap warrant typically gives
instructions to the ofcer to collect
the contents of the till (cash register[s])
upon arrival at the place of business.
A keeper warrant typically instructs
the ofcer to leave a representative at
the place of business for a full day and
to collect the proceeds of the business.
A keeper warrant, however, may be
requested for a period up to 10 days.
CDTFA will generally use either
warrant only after verbal and written
requests and other avenues of
collection have been unsuccessful.
By law, CDTFA can collect the
warrant fees that are assessed by the
law enforcement agency from the
business owner.
CDTFA may revoke (suspend)
your seller’s permit
CDTFA may suspend your seller’s
permit if you do not le a tax return
on time or pay the sales or use tax
amount due on time. CDTFA may
also suspend your permit if the
agency requires you to post security
but you do not. Typically, CDTFA will
not suspend a permit unless we have
exhausted all other remedies.
Hearing notification
The Taxpayers’ Bill of Rights requires
that you be given 60 days notice prior
to revocation (suspension) of your
permit. A hearing will be scheduled
and you will be notied in writing of
the hearing date 10 days in advance.
Within those 10 days, you must
show why the permit should not be
suspended. If you do not respond,
your permit will be suspended. If you
do respond, your arguments will be
considered at the hearing.
6
If your permit is suspended and you
engage in business afterward, you are
guilty of a misdemeanor and may be
prosecuted for each sale. Each offense
is punishable by imprisonment not
exceeding one year and/or a ne of up
to $5,000, at the discretion of the court.
To reinstate your permit, you must
le and pay all past due returns and
taxes, and pay a rein state ment fee of
$100 per business location.
If your permit is suspended and
you do not pay the tax amount you
owe, we may consider criminal
prosecution as a last resort.
Your alcoholic beverage
license may be suspended or a
transfer restriction placed on
the license
Your alcoholic beverage license may
be suspended if you are three or
more months past due in the payment
of taxes or penalties due under the
Revenue and Taxation Code, or if
the taxpayer’s bond becomes void or
unenforceable for any reason.
In addition, CDTFA can request the
Alcoholic Beverage Control (ABC)
to withhold the transfer of certain
liquor licenses if you are past due in
the payment of taxes.
CDTFA may cancel your
DMV dealer license
As provided in the Vehicle Code, if
you hold a dealer license issued by the
Department of Motor Vehicles (DMV),
CDTFA may cancel that license if
your seller’s permit remains revoked
(suspended) for more than 30 days.
CDTFA may post your
information on our website
CDTFA may post your name on the
Top 500 Sales and Use Tax
Delinquencies list on our website
making your amount due a matter
of public record if your amount due
is more than one hundred thousand
dollars ($100,000). However, 30 days
before we publish your information,
we will send you a written notice
(certied mail with a return receipt
request) to provide you the opportunity
to resolve your amount due with us.
If your name is posted to the Top 500 Sales
and Use Tax Delinquencies list you may
not enter into a contract for goods and
services with any state agency.
You may have your other
professional and occupational
licenses revoked or suspended
If your name is posted to the Top 500
Sales and Use Tax Delinquencies list,
the law requires a state governmental
licensing agency which issues
professional or occupational licenses
(including driver licenses) certicates,
registrations, or permits, to revoke,
suspend, or refuse to issue a license.
To avoid CDTFA posting your
information on the website or losing
your professional and occupational
licenses, you must do one of the
following:
• Pay your amount due in full.
• Enter into an approved payment
plan and timely pay the scheduled
payments (see information on
Payment Plans).
• If a license you hold is scheduled
to be suspended, you should
complete the Request for Release
Form (provided by the state agency
proposing the suspension of your
license) and submit it to CDTFA
stating why your license should not
be suspended.
CDTFA may intercept your
state refund
The Franchise Tax Board (FTB)
administers the Interagency Intercept
Collection Program in conjunction with
the State Controller’s Ofce. The FTB is
authorized to redirect a refund owed to
you to CDTFA to offset or reduce your
tax amount due.
CDTFA is required to send you a Pre-
Intercept Notice. The pre‑intercept notice
is included with the Demand for Immediate
Payment and you are allowed 30 days
notice prior to CDTFA submitting your
account to the FTB for offset.
If you have any questions or objections
to the amount due on the notice,
contact CDTFA ofce indicated on
the Demand for Immediate Payment
within 30 days from the date of the
notice and a CDTFA representative
will review and discuss your account
with you. You have 30 days from
the date of the notice to either pay
in full or provide documentation to
CDTFA to show the amount you owe
is not due. Failure to respond within
30 days from the date of the notice
will result in CDTFA forwarding
your account to FTB to proceed with
intercept collections.
CDTFA may assess a collection
cost recovery fee
The law requires that we assess a
collection cost recovery fee on amounts
that are past due. The fee applies
to most taxes and fees collected by
CDTFA and is intended to cover costs
incurred by the state in obtaining
payment of past due amounts. The
amount of the fee, which is assessed
on each billing greater than $250
that remains unpaid for more than
90 days, varies depending on the
amount that is past due.
Refunds
After you have paid the tax or fee
portion of your amount due, you may
le a claim for refund if you believe
that you were overcharged or did not
owe the amount due.
Collection action for any penalties
and interest due will be suspended
until your refund request is resolved.
7
Publication 54 • Collection Procedures
Billing Questions
Before calling any of the numbers
listed below, please call the telephone
number listed on your bill.
CDTFA Offices
City Area Code Number
Bakerseld 1‑661 395‑2880
Cerritos 1‑562 356‑1102
Culver City 1‑310 342‑1000
El Centro 1‑760 352‑3431
Faireld 1‑707 427‑4800
Fresno 1‑559 440‑5330
Glendale 1‑818 543‑4900
Irvine 1‑949 440‑3473
Oakland 1‑510 622‑4100
Rancho Mirage 1‑760 770‑4828
Redding 1‑530 224‑4729
Riverside 1‑951 680‑6400
Sacramento 1‑916 227‑6700
Salinas 1‑831 754‑4500
San Diego 1‑858 385‑4700
San Francisco 1‑415 356‑6600
San Jose 1‑408 277‑1231
Santa Rosa 1‑707 576‑2100
Ventura 1‑805 677‑2700
West Covina 1‑626 480‑7200
Out-of-State Accounts
Please call 1‑916‑227‑6600
Special Taxes and Fees Bureau
1‑800‑400‑7115
(select Special Taxes and Fees)
For More Information
This publication summarizes the law and applicable regulations when the document
was written, as noted on the cover. However, changes in the law or regulations may
have occurred after that date. If there is a conict between the text in this publication
and the law, the latter is controlling.
Publication 54 (1-24)
Website
www.cdtfa.ca.gov
You can view and print many
publications and forms, get
information on tax rates, learn about
the settlement program, or obtain
other valuable information.
Customer Service Center
1-800-400-7115 (CRS:711)
Customer service representatives are
available Monday through Friday
from 7:30 a.m. to 5:00 p.m. (Pacic
time), except state holidays, if you
have a general tax or fee question.
Forms and Publications
View and print forms and
publications from CDTFA’s website
at www.cdtfa.ca.gov. Some forms and
publications are also available by
mail by calling our Customer Service
Center at 1‑800‑400‑7115 (CRS:711).
Taxpayers’ Rights Advocate
If you have not been able to
resolve a problem through
normal channels, for example
by speaking with a supervisor,
we encourage you to contact the
Taxpayers’ Rights Advocate for help.
Taxpayers’ Rights Advocate, MIC:70
California Department of
Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279‑0070
1‑888‑324‑2798 Toll‑free phone
1‑916‑323–3319 Fax
Filing deadlines
The deadline for ling a claim for
refund is determined by whichever of
the following dates occurs last:
• Three years from the return due
date for the period the claimed
overpayment was made.
• Six months from the date of the
claimed overpayment.
• 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 statute as they are
considered voluntary.)
Be sure to le your claim for refund by
the applicable deadline. If you do not
le your claim on time, you will not be
eligible to receive a refund, even if you
may have paid too much tax.
If you make more than one payment
to pay off your tax or fee amount due,
you may le one single timely claim
for refund to cover all future payments
applied to that billing, and any prior
payments that remain within the
applicable statute of limitations. If you
are disputing more than one billing,
you must le a timely claim for refund
for each separate billing.
Prior to January 1, 2017, taxpayers or
feepayers were generally required
to le a separate claim for refund for
each installment payment to protect
against the expiration of the statute of
limitations.
For More Information
Publication 17, Appeals Procedures: Sales
and Use Taxes and Special Taxes and
publication 117, Filing a Claim for Refund,
provide additional information on
claims for refund.
Publication 17 also explains CDTFA’s
settlement program, which may apply
to refund claims. Under this program,
CDTFA may settle the disputed claim
by refunding a portion of the amount
due paid by the taxpayer, subject to
review of the facts of the case and
subject to approval.
8
