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CDTFA-324-GEN-WEB (FRONT) REV. 2 (2-23)                                                                           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.
CDTFA administers 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.
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 of 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 the 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 (CRS: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 (CRS: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.



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CDTFA-324-GEN-WEB (BACK) REV. 2 (2-23) 

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 
• Hazardous Substances Tax (sections 43001-43651,           50101-50162, Health and Safety Code sections  
  Health and Safety Code sections 25174-25174.11,           25299.10-25299.51)
  25205.1-25205.23)                                       • Use Fuel Tax (sections 8601-9355)
• Integrated Waste Management Fee (sections 45001-45984,  • Water Rights Fee (sections 55001-55381, Water Code 
  Public Resources Code sections 48000-48008)               sections 1525-1552)






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