BOE-38-I (FRONT) REV. 2 (4-09)
STATE OF CALIFORNIA
APPLICATION FOR IN-STATE VOLUNTARY DISCLOSURE
BOARD OF EQUALIZATION
Persons or businesses who purchase tangible personal property from a retailer outside this state for storage, use, or other consumption in this state are required to report and pay use tax on the purchase price of such property to the Board of Equalization (BOE). Pursuant to Revenue and Taxation Code section 6487.06, Deficiency determinations; unregistered California purchasers, the BOE has established a voluntary use tax liability disclosure program for in-state qualified purchasers who wish to acknowledge their liability for California use tax. By voluntarily coming forward to the BOE under this program, you may be able to limit your liability for tax, penalties, and interest due for prior periods. Ordinarily, if you do not file a return, the BOE can send you a bill ("deficiency determination") for the amounts owed as late as eight years after the quarterly period in which the purchases were made. However, if you qualify for the In-State Voluntary Disclosure Program, the billing period is limited to three years. In addition, you may be relieved of applicable penalties (see below). Please complete this form if you wish to apply for the In-State Voluntary Disclosure Program. By completing and signing the form, you are representing that you are a qualified purchaser who meets all of the following criteria: · ResidesorislocatedwithinCalifornia,andhavenot previously registered with the BOE, · Hasnot previously filed an Individual Use Tax Return with the BOE, · Isnot engaged in business in this state as a retailer, as defined in Revenue and Taxation Code section 6015, · Hasnot been previously contacted by the BOE for failure to report the use tax imposed by Revenue and Taxation Code section 6202, and · Isnot purchasing a vehicle, vessel, or aircraft.
Request for Relief of Penalty: 1 By signing under penalty of perjury, I request relief from penalty charges for the period(s) _______________ and can attest to the fact that the person below meets the qualifications of Revenue and Taxation Code section 6487.06. I further attest that the person's previous failure to register with the BOE, file returns, and pay tax was not due to negligence, intentional disregard of the law, or intent to evade the provisions of the California Revenue and Taxation Code. The BOE may grant relief from penalty charges, but not interest charges with this statement if it is determined that a person's failure to file a timely return or payment was due to reasonable cause and circumstances beyond the person's control. If you are relieved of the penalty charges, you must still pay the interest due on late return payments and prepayments. Your request for relief from penalty cannot be processed until the tax has been paid in full. CERTIFICATION I certify (or declare), under penalty of perjury, under the laws of the State of California, that the foregoing is true and correct.
BUSINESS NAME (if operating a business) SSN OR FEIN
TYPE OF BUSINESS (if applicable)
ADDRESS (street, city, state, zip code)
PERIOD BUSINESS OPERATED IN CALIFORNIA (if applicable)
TYPE OF OWNERSHIP
s Non-Profit Corporation
s Sole Owner
s Registered Domestic Partnership
s Corporation s Other 1
s Married Co-Ownership
DESCRIBE YOUR BUSINESS OPERATIONS IN CALIFORNIA (if applicable):
SIGNATURE TITLE DATE
In addition to this application, please submit BOE-400-CSU, California Consumer Use Tax Account Application. Both applications should be mailed to the BOE office nearest you. Please visit our website at www.boe.ca.gov for a list of our district offices.
CALIFORNIA STATE BOARD OF EQUALIZATION FIELD OFFICES
MEMBER OFFICE ADDRESS AREA CODE TELEPHONE NUMBER
First Second Third Fourth State Controller Executive Director
Betty T. Yee Bill Leonard Michelle Steel Judy Chu, Ph.D. John Chiang Ramon J. Hirsig
455 Golden Gate Avenue, Suite 10500, San Francisco, CA 94102 400 Capitol Mall, Suite 2340, Sacramento, CA 95814 550 Deep Valley Drive, Suite 355, Rolling Hills Estates, CA 90274 1100 Corporate Center Drive, Suite 203, Monterey Park, CA 91754 777 South Figueroa Street, Suite 4800, Los Angeles, CA 90017 450 N Street, PO Box 942879, Sacramento, CA 94279-0001
415 916 310 323 213 916
557-3000 445-2181 377-8016 980-1221 833-6010 445-6464
For generAl TAx inFormATion visiT oUr websiTe AT www.boe.ca.gov
For account-specific information contact your local field office.
BUSINESS TAXES FIELD OFFICES
AREA CALIFORNIA CITIES OFFICE ADDRESS CODE TELEPHONE NUMBER
Bakersfield Culver City El Centro Eureka* Fresno Irvine Norwalk Oakland Rancho Mirage Redding Riverside Sacramento Salinas San Diego San Francisco San Jose San Marcos Santa Rosa Suisun City Van Nuys Ventura West Covina
1800 30th Street, Suite 380, 93301-1922 5901 Green Valley Circle, Suite 200, 90230-6948 (PO Box 3652, 90231-3652) 1550 W. Main Street, 92243-2832 note: closed 12 noon to 1 p.m. M-F 8050 North Palm Avenue, Suite 205, 93711-5510 16715 Von Karman Avenue, Suite 200, 92606 12440 E. Imperial Highway, Suite 200, 90650-8397 (PO Box 409, 90651-0409) 1515 Clay Street, Suite 303, 94612-1432 35-900 Bob Hope Drive, Suite 280, 92270-1768 2881 Churn Creek Road, Suite B, 96002-1146 (PO Box 492529, 96049-2529) 3737 Main Street, Suite 1000, 92501-3395 3321 Power Inn Road, Suite 210, 95826-3889 111 East Navajo Drive, Suite 100, 93906-2452 1350 Front Street, Room 5047, 92101-3698 121 Spear Street, Suite 460, 94105-1584 250 South Second Street, 95113-2706 334 Via Vera Cruz, Suite 107, 92078-2637 50 D Street, Room 230, 95404-4791 (PO Box 730, 95402-0730) 333 Sunset Avenue, Suite 330, 94585-2003 15350 Sherman Way, Suite 250, 91406-4203 (PO Box 7735, 91409-7735) 4820 McGrath Street, Suite 260, 93003-7778 1521 West Cameron Avenue, Suite 300, 91790-2738 (PO Box 1500, 91793-1500)
661 310 760 707 559 949 562 510 760 530 951 916 831 619 415 408 760 707 707 818 805 626
395-2880 342-1000 352-3431 576-2100 440-5330 440-3473 466-1694 622-4100 770-4828 224-4729 680-6400 227-6700 443-3003 525-4526 356-6600 277-1231 510-5850 576-2100 428-2041 904-2300 677-2700 480-7200
OUT-OF-STATE FIELD OFFICES
Chicago, Illinois Houston, Texas New York, N.Y. Sacramento
120 N. La Salle, Suite 1600, 60602-2412 1155 Dairy Ashford, Suite 550, 77079-3007 485 Lexington Avenue, Suite 400, 10017-2600 3321 Power Inn Road, Suite 130, 95826-3893 (PO Box 188268, 95818-8268)
312 281 212 916
201-5300 531-3450 697-4680 227-6600
FOR MORE INFORMATION
Call 800-400-7115, TDD/TTY 800-735-2929 If you are unable to resolve a problem through normal channels, we encourage you to contact the Taxpayers' Rights Advocate Office for help at 888-324-2798 or 916-324-2798. * Limited services are available in Eureka. See www.boe.ca.gov/info/eurekaoffice.htm or call the number listed above (Santa Rosa field office).
Addresses and telephone numbers are current as of May 15, 2009, but are subject to change. We recommend you call the field office before visiting. Unless otherwise noted all offices are open from 8 a.m. to 5 p.m. Monday-Friday, excluding state holidays.