Enlarge image
Pay the full amount due or tell the CDTFA why
you can’t
You should pay the entire amount due. If you cannot, the
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, the CDTFA accepts credit card payments (see
page 3).
If you do not make an effort to pay your amount due, the
CDTFA can ask you to find 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 office that sent you the billing as soon as possible
since you may be eligible for a payment plan (see page 3).
COLLECTION 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
PROCEDURES assets (see pages 4‑7).
How can I pay my tax or fee amount due? Let the CDTFA know if you believe your billing is
What actions may be taken if I don’t pay? wrong
If you believe the billing is wrong, let us know as soon
as possible. Call the number on your billing, write to the
Introduction .......................................................................................... 1 CDTFA office that sent you the billing, call our Customer
Pay the full amount due or tell the CDTFA why you can’t .......... 1 Service Center at 1‑800‑400‑7115 (CRS:711), or visit your
Let the CDTFA know if you believe your billing is wrong ......... 1 nearest CDTFA office.
The CDTFA will honor your rights as a taxpayer .......................... 1
Items to note .......................................................................................... 2 Many programs have a statute of limitations that may
Payment options ................................................................................ 2-4 require specific action from you in a timely manner. For
Collection and Enforcement Actions ............................................ 4-7 instance, if you receive a Notice of Determination you
Liens • Levies • Additional Security • Till-tap and Keeper generally have the right to appeal it by filing a “Petition for
Warrants • Permit Revocations (Suspensions) Redetermination,” usually within 30 days from the date of
Refunds ............................................................................................... 7-8 the Notice of Determination. When filed timely, your appeal
For More Information.......................................................................... 8 rights will be protected. For additional information, see
publication 17, Appeals Procedures: Sales and Use Taxes and
Special Taxes.
Introduction
The CDTFA will honor your rights as a taxpayer
If you have received a Notice of Determination or Demand for
Immediate Payment (billing), it means you have a tax or fee You have certain rights under the Taxpayers’ Bill of Rights
amount that is due and payable by the date indicated. and due process laws. For example, you have the right to
be treated professionally, fairly, and courteously by CDTFA
If you have received such a billing, you need to know: employees. You also have the right to:
• Options for paying the amount due, and • Meet with a CDTFA supervisor if you cannot resolve a
• Tax and fee collection and enforcement actions we can take dispute with the employee who handles your case.
if you do not pay the bill or make arrangements to pay. • Request copies of documentation from your account file.
This publication is designed to answer those questions. • Receive information and assistance in simple language
The California Department of Tax and Fee Administration to help you comply with the various tax and fee laws we
(CDTFA) will be glad to work with you to resolve your tax administer.
or fee problem. Please contact the CDTFA right away if you For more information, please request a copy of publication 70,
have any questions about your bill. Understanding Your Rights as a California Taxpayer.
Although most of the information in this publication See page 8 for the telephone number and address of the
focuses on the CDTFA’s Sales and Use Tax Program, similar Taxpayers’ Rights Advocate Office.
provisions exist for most of the tax and fee programs
administered by the CDTFA.
