Enlarge image | CDTFA-324-GEN-WEB (FRONT) REV. 4 (4-24) STATE OF CALIFORNIA CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION Privacy Notice — Website — No Action Needed Your account records are covered by state laws that protect your privacy. The Information Practices Act (Civil Code section 1798.17) requires the California Department of Tax and Fee Administration (CDTFA) to notify you each year of your privacy rights. We administer many of the state’s tax and fee laws. When you apply for your permit, certificate, license or renewal, relief request, payment plan, offer in compromise, settlement, or other applications, we ask for information that is either required by law, or is used for our registration records. We will use the information to determine whether you are paying the correct amount of taxes and fees, or to collect any amounts you owe. You must provide all information requested, including your social security number (used for identification purposes [see Title 42 U.S. Code section 405(c)(2)(C)(i)]). A complete list of the California Revenue and Taxation Code sections and other applicable code sections authorizing us to maintain your information for the administration of our programs is printed on the reverse side of this form. To educate yourself as a smart online consumer, please visit: Caution: Is Your Computer Secure? What happens if I don’t provide the information? We may not process your application for a permit, certificate, license, relief request, payment plan, or other programs if your information is incomplete. If you are not able to file your required returns, you may have to pay penalties and interest. You may owe more taxes or fees, or receive a smaller refund, if you do not provide the requested information to support your exemptions, credits, exclusions, or adjustments. If you provide fraudulent information, civil penalties may apply, and you may be subject to criminal prosecution. Can anyone else see my information? Yes. While your records are covered by state laws that protect your privacy, we may share information regarding your account with specific local, state, and federal government agencies, or companies contracted and authorized to represent those government agencies. If authorized by law, we may release the information printed on your permit, certificate, or license, such as your account type, start and closeout dates, and the names of business owners or partners, to the public. When you sell a business, we may give the buyer or other involved parties information regarding any of your outstanding tax liabilities. With your permission, we can release some or all your account information to your authorized representative. We may disclose information to authorized officials of the following agencies, among others: United States government agencies, State of California government agencies and officials, state agencies outside of California for tax enforcement purposes, State of California cities, counties, and districts, State of California city and county attorneys, prosecutors and law enforcement departments, and agencies authorized to enforce local tobacco control ordinances. Who is responsible for maintaining my records? The officials listed below are responsible for maintaining your records. If you have questions regarding the Department’s privacy policy or this Privacy Notice, please contact CDTFA Privacy Officer at 1-916-309-1862. Questions about your records may be directed to our Customer Service Center at 1-800-400-7115 (TTY:711), Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays. You may also contact the officials listed below. Field Operations Division, MIC:47 Business Tax and Fee Division, MIC:43 Deputy Director Deputy Director California Department of Tax and Fee Administration California Department of Tax and Fee Administration PO Box 942879 PO Box 942879 Sacramento, CA 94279-0047 Sacramento, CA 94279-0043 1-916-309-8209 1-916-309-5200 Can I review my records? Yes. You should submit your written requests to your closest CDTFA office. For a complete listing of our locations or a copy of publication 58A, How to Inspect and Correct Your Records, visit us at www.cdtfa.ca.gov, or call our Customer Service Center at 1-800-400-7115 (TTY:711). Requests for your records may also be directed to the Disclosure Office, MIC:82, California Department of Tax and Fee Administration, P.O. Box 942879, Sacramento, CA 94279-0082. |
Enlarge image | CDTFA-324-GEN-WEB (BACK) REV. 4 (4-24) We must collect information in order to administer the state laws listed below. Code sections are from the California Revenue and Taxation Code, unless otherwise noted. Sales and Use Tax • Sales and Use Tax (sections 6001-7176,7200-7226 , • Prepaid Mobile Telephony Services Surcharge (sections 7251-7279.6,7285-7288.6) 55001-55381,42100-42111) • Lumber Products Assessment Fee (sections 55001-55381, Public Resources Code sections 4629-4629.13) Special Taxes and Fees • Alcoholic Beverage Tax (sections 32001-32557) • International Fuel Tax Agreement (sections 9405-9433) • California Electronic Cigarette Excise Tax (California • Lead-Acid Battery Recycling Fees (sections 55001-55381, Healthy Outcomes and Prevention Education Act sections Health and Safety Code sections 25215-25215.75) 31000-31008) • Lithium Extraction Excise Tax (sections 55001-55381, • California Tire Fee (sections 55001-55381, Public 47000-47100) Resources Code sections 42860-42895) • Marine Invasive Species (Ballast Water) Fee (sections • Cannabis Retailer Excise Tax (sections 34010-34021.5, 44000-44007,55001-55381 , Public Resources Code 55001-55381) sections 71200-71271) • Childhood Lead Poisoning Prevention Fee (sections • Motor Vehicle Fuel Tax, including Aircraft Jet Fuel Tax 43001-43651, Health and Safety Code section 105310) (sections 7301-8526) • Cigarette and Tobacco Products Tax (sections • Natural Gas Surcharge (sections 55001-55381, Public 30001-30483, Health and Safety Code sections Utilities Code sections 890-900) 104555-104558) • Occupational Lead Poisoning Prevention Fee (sections • Cigarette and Tobacco Products Licensing Act of 2003 43001-43651, Health and Safety Code sections (sections 55001-55381, Business and Professions Code 105190,105195) sections 22970-22991, Government Code section 15570.66, • Oil Spill Response, Prevention, and Administrative Fees Penal Code section 830.11) (sections 46001-46751, Government Code sections • Covered Electronic Waste Recycling Fee (sections 8670.40,8670.48 ) 55001-55381, Health and Safety Code sections 25214.9- • Regional Railroad Accident Preparedness and Immediate 25214.10.2, Public Resources Code sections 42460-42486) Response Fee (sections 55001-55381, Government Code • Diesel Fuel Tax (sections 60001-60709) sections 8574.30-8574.48) • Emergency Telephone Users Surcharge (sections • Tax on Insurers (sections 12001-13170) 41001-41176) • Timber Yield Tax (sections 38101-38908) • Energy Resources Surcharge (sections 40001-40216) • Underground Storage Tank Maintenance Fee (sections • Firearm, Ammunition, and Firearm Precursor Part 50101-50162, Health and Safety Code sections Excise Tax (sections 36001-36043,55001-55381 , 25299.10-25299.51) Penal Code sections 26700,26705,30395 34400, ) • Use Fuel Tax (sections 8601-9355) • Hazardous Substances Tax (sections 43001-43651, • Water Rights Fee (sections 55001-55381, Water Code Health and Safety Code sections 25174-25174.11, sections 1525-1552) 25205.1-25205.23) • Integrated Waste Management Fee (sections 45001-45984, Public Resources Code sections 48000-48008) |