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July 20th, 2010

The State Board of Equalization announced today this afternoon that the adoption of Sales and Use Tax Regulation 1698.5, Audit Procedures, was approved by the Office of Administrative Law on July 19, 2010, and the regulation was filed with the Secretary of State. The effective date of the new regulation is August 18, 2010.

The new regulation prescribes audit procedures. It implements, interprets, and makes specific Revenue and Taxation Code section 7053, which requires sellers, retailers, and consumers to maintain sales and use tax records in such form as the Board may require, and section 7054, which authorizes the Board to examine records, property, and persons, and conduct investigations to verify the accuracy of returns and accurately ascertain sales and use tax liabilities.

Questions regarding the substance of the new regulation should be directed to Mr. Bradley Heller, Tax Counsel III (Specialist):

Telephone: (916) 323-3091
E-mail: Bradley.Heller@boe.ca.gov

OR

Mail at State Board of Equalization:

Attn: Bradley Heller, MIC:82
P.O. Box 942879
450 N Street
Sacramento, CA 94279-0082