CDTFA-65 (FRONT) REV. 34 (1-20)                                                                                    STATE OF CALIFORNIA 
NOTICE OF CLOSEOUT                                               CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION 
INSTRUCTIONS: Please provide the following information to assist us in closing your account(s), releasing security, or issuing an 
escrow clearance. If you have a seller’s permit, before completing this form, you should refer to a copy of the California Department 
of Tax and Fee Administration (CDTFA) publication 74, Closing Out Your Account. Publication 74 contains important information about 
closing out your permit. If you have any questions, please call our Customer Service Center at 1-800-400-7115 (CRS:711). 

     CDTFA Use Only
     CDTFA Use Only
     CDTFA Use Only

SECTION   I:ACCOUNT INFORMATION 
NAME                                                                                 ACCOUNT  NUMBER(S) 

CURRENT ADDRESS  (street address)                                                    DAYTIME TELEPHONE NUMBER 
                                                                                     (    ) 
CITY                                                                      STATE      ZIP  CODE 

SECTION   II: CLOSEOUT            INFORMATION (see back for instructions) 
1.  Date business was closed 
2.  Did you make any purchases for your own use using your seller’s permit?   YES           NO 
If YES, did you pay tax on those purchases to:          a. your vendor           b. the CDTFA 
3.  If applicable, remaining inventory, purchases for resale, or purchases from out-of-state vendors without payment of tax were: 
     a. Sold and Reported on Final Return          b. Retained          c. Included in an Audit     d. Donated to 
     e. Sold for Resale (Purchaser’s Account Number:                          )   f. Other 
4.  Do you have a prepaid Mobile Telephony Services (MTS) account?   YES             NO 
a. Date you discontinued selling prepaid phone cards and/or services 
b. If you qualify as a small seller, date you want your account closed out 
5.  Your forwarding address and telephone number 

6.  Location of your books and records 
7.  Was the business sold?   YES         NO 
a. Date the business was sold 
b. Total sales price $ 
c. Name, address, and telephone number of the purchaser 

d.   Didyousellthefixturesandequipment(F&E)?       YES                 NO    If no, proceed to line h. 
e.   SellingpriceofF&E$        
f. DidthesaleofF&Eoccurattheplaceofbusinessthatwassold?               YES             NO 
g. If not, provide address for the place of business where the sale took place 

     Note: Ifyousoldyourfixturesandequipment,evenifyoudidnotsellyourbusiness,youmustincludethesellingpriceofthese                         
     itemsonyourfinalreturnunder“PurchasesSubjecttoUseTax”.                
h. Escrow number 
i.  Name, address, and telephone number of escrow company 

SECTION III: SIGNATURE 
SIGNATURE                                 PRINT NAME AND TITLE                                          DATE 

                                                         CLEAR            PRINT

CDTFA-65 (BACK) REV. 34 (1-20) 
NOTICE OF CLOSEOUT 

SECTION IV: LIST OF ITEMS NEEDED           FOR  CLOSEOUTS 
Thefollowingitemsmaybeneededtofinalizetheclosingofyouraccount(s),thereleasingofanypostedsecurity,orissuingofan                            
escrow clearance. 
      •  Payments of any other outstanding balances due. 
    Yourfinaltaxreturnwithpayment(ifareturnisnotavailable,call1-800-400-7115[CRS:711]).Paymentofanyamountsduemust                               
    bemadeincertifiedfundsinordertoexpeditefinalizingyourtransaction.IfyouarerequiredtomakepaymentsbyElectronic                             
    FundsTransfer(EFT),youmustalsomakeyourfinalpaymentthroughtheEFTprocess.                    
    Acopyofyourescrowinstructionsorbillofsaleshowingthevalueofinventory,fixtures,andequipmentsold.                        
                                      Send this completed form and your supporting documents to: 
                                          California Department of Tax and Fee Administration 
                                                      Customer Service Center 
                                                              PO Box 942879 
                                                     Sacramento, CA 94279-0090 

SECTION V:    INSTRUCTIONS 

If the items listed below do not pertain to your closeout and you have completed Sections I and II, and signed in Section III, 
send this document to the appropriate CDTFA office. See publication 74 for a list of CDTFA office locations. 
Small Sellers–A“smallseller”isaprepaidMTSseller(otherthanatelecommunicationservicesupplier)whomadelessthanthe                        
annual threshold of sales of prepaid MTS in the previous calendar year. Beginning January 1, 2017, small sellers are no longer required 
to charge and collect the prepaid MTS surcharge from their customers. For sellers that have more than one location, the sales of 
prepaid wireless services and products from all locations must be used to determine their annual sales. Small sellers are responsible 
for maintaining records to show that their annual sales are below the annual threshold. 
Location of your books and records–The location of your books and records is important for audit purposes. Audits are important 
because they protect the state against an underpayment and protect the taxpayer against an overpayment. 
Copy of your escrow instructions or bill of sale–Thesedocumentsshowthevalueofinventory,fixtures,andequipmentsold.Ifa                     
saleoffixturesandequipmentisnotconsideredatthedateofcloseout,asubsequentsinglesaleofthefixturesmaybetreatedasan                               
occasionalsale.Thesinglesaleoffixturesandequipmentsubsequenttothedateofcloseoutistaxableifeither:                        
1.   The sale occurs within 60 days of the date of closeout and the taxpayer cannot establish that the sale was not contemplated at the 
   time of closeout; or 
2.   The sale takes place after 60 days and within one year of the closeout date, and: 
   a.  A contract of sale existed at the date of closeout, or 
   b.  A lease with an option to buy exists, or 
      Arrangementshavebeenmadeforaplantosellthefixturesandequipmentinduecourse.                   
If these items are not provided, the CDTFA must wait 30 days before refunding any security deposits posted and/or closing 
your account. If you need assistance in providing any of the items listed above, contact your nearest CDTFA office for detailed 
instructions. 

                                                        FOR CDTFA USE ONLY 

   Is registration information current?            YES      NO         F&E?                                                YES   NO 

   Isafinalreturnfiled?                            YES      NO         Inventory?                                          YES   NO 

   Wasafinalreturnprovidedtotaxpayer?              YES      NO         Is the documentation attached?                      YES   NO 

   Are there any delinquencies?                    YES      NO         Unapplied payment?                                  YES   NO