CDTFA-38-I (FRONT) REV. 8 (5-22)                                                                                        STATE OF CALIFORNIA 
APPLICATION FOR IN-STATE                                                CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION 
VOLUNTARY DISCLOSURE 
Persons or businesses who purchase tangible personal property from a retailer outside this state for storage, use, or  other consumption  
in this state are required to report and pay use tax on the purchase price of such property to the California Department of Tax and Fee  
Administration (CDTFA). Pursuant to Revenue and Taxation Code section 6487.06, Deficiency Determinations; Unregistered California  
Purchasers, CDTFA has established a voluntary use tax liability disclosure program for in-state qualified purchasers who wish to  
acknowledge their liability for California use tax. By voluntarily coming forward to CDTFA under this program, you may be able to limit your  
liability for tax, penalties, and interest due for prior periods. Ordinarily, if you do not file a return, CDTFA can send you a bill (“deficiency  
determination”) for the amounts owed as late as eight years after the quarterly period in which the purchases were made. However, if  
you qualify for the In-State Voluntary Disclosure Program, the billing period is limited to three years. In addition, you may be relieved of  
applicable penalties (see below). 
Please complete this form if you wish to apply for the In-State Voluntary Disclosure Program. By completing and signing the form, you are  
representing that you are a qualified purchaser who meets all of the following criteria: 
•  Resides or is located within California, and have not previously registered with CDTFA or the Board of Equalization (BOE), 
•  Has not previously fled an Individual Use Tax Return with CDTFA or the BOE, 
•  Has not reported an amount for use tax on an Individual Income Tax Return with the Franchise Tax Board, 
•  Is not engaged in business in this state as a retailer, as defned in Revenue and Taxation Code section 6015, 
•  Has not been previously contacted by CDTFA or the BOE for failure to report the use tax imposed by Revenue and Taxation Code 
      section 6202, 
•  Failure to pay the tax or fle a return was due to reasonable cause and not as a result of negligence or intentional disregard of the 
      law, and 
•  Is not purchasing a vehicle, vessel, or aircraft. 

                                                                        CERTIFICATION 
I certify (or declare), under penalty of perjury, under the laws of the State of California, that the foregoing is true and correct. 
BUSINESS NAME (if operating a business)                                 EIN                                     ACCOUNT NUMBER (see note) 

YOUR NAME                                                               TYPE OF BUSINESS (if applicable) 

ADDRESS (street, city, state, ZIP Code) 

TELEPHONE NUMBER                        PERIOD OPERATED IN CALIFORNIA 
                                        From  (month, day, year)                         To  (month, day, year) 
TYPE OF OWNERSHIP 
  Individual        Sole Owner            Partnership                     Corporation    Non-Proft Corporation    Married Co-Ownership 
  Registered Domestic Partnership            Other 
DESCRIBE HOW YOU ARE ENGAGED IN BUSINESS IN CALIFORNIA (if applicable): 

Request for Relief of Penalty: (If more space is needed, please attach a separate sheet.) 
CDTFA may grant relief from penalty charges, but not interest charges with this statement if it is determined that a person’s failure to 
file a timely return or payment was due to reasonable cause and circumstances beyond the person’s control. If you are relieved of the 
penalty charges, you must still pay the interest due on late return payments and prepayments. Your request for relief from penalty may 
not be processed until the tax has been paid in full. 
Under penalty of perjury, I request relief from penalty charges for the period(s)                                                    because 

I can attest to the fact that the person above meets the qualifications of Revenue and Taxation Code section 6487.06. I further attest that  
the person’s previous failure to register with CDTFA or the BOE, file returns, and pay tax to CDTFA or the BOE was not due to negligence,  
intentional disregard of the law, fraud, or intent to evade the provisions of the California Revenue and Taxation Code. 
SIGNATURE                                              TITLE                                             DATE 

In addition to this application, please visit our website at www.cdtfa.ca.gov to complete the electronic registration and obtain your  
California Consumer Use Tax Account. (Note: Please enter the account number on this form in the “Account Number” field.) This  
application should be mailed to the CDTFA office nearest you within thirty (30) days of registration. You may not qualify for this program if  
your application is not submitted within the thirty (30) days. Please visit our website for a list of offices nearest you. For more information,  
please see publication 178, Voluntary Disclosure Program, which can be accessed through the CDTFA website listed above. 

                   CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION OFFICES 

                          For general tax information visit our website at            www.cdtfa.ca.gov. 
                                   For account-specific information, contact your local office. 

SACRAMENTO HEADQUARTERS                450 N Street, P.O. Box 942879, Sacramento, 94279-0001                             1-916-445-6464 
 
CALIFORNIA OFFICES                               OFFICE ADDRESS                                                          TELEPHONE NUMBER 
Bakersfield              1800 30th Street, Suite 380, Bakersfield, CA 93301-1922                                         1-661-395-2880 
Cerritos                 12750 Center Court Drive South, Suite 400, Cerritos, CA 90703-8594                              1-562-356-1102 
Culver City              12750 Center Court Drive South, Suite 400, Cerritos, CA 90703-8594                              1-310-342-1000 
El Centro                1550 W. Main Street, El Centro, CA 92243-2832                                                   1-760-352-3431 
                         (Note: closed 12:00 p.m. to 1:00 p.m. weekdays) 
Fairfield                2480 Hilborn Road, Suite 200, Fairfield, CA 94534-1856                                          1-707-427-4800 
Fresno                   8050 North Palm Avenue, Suite 205, Fresno, CA 93711-5510                                        1-559-440-5330 
Glendale                 505 N. Brand Boulevard, Suite 700, Glendale, CA 91203-3946                                      1-818-543-4900 
Irvine                   16715 Von Karman Avenue, Suite 200, Irvine, CA 92606-2444                                       1-949-440-3473 
Oakland                  1515 Clay Street, Suite 303, Oakland, CA 94612-1432                                             1-510-622-4100 
Rancho Mirage            35-900 Bob Hope Drive, Suite 280, Rancho Mirage, CA 92270-1768                                  1-760-770-4828 
Redding                  2881 Churn Creek Road, Suite B, 96002-1146 (P.O. Box 492529, 96049-2529)                        1-530-224-4729 
Riverside                3737 Main Street, Suite 1000, Riverside, CA 92501-3395                                          1-951-680-6400 
Sacramento               3321 Power Inn Road, Suite 210, Sacramento, CA 95826-3889                                       1-916-227-6700 
Salinas                  Temporary location. Please call for details.                                                    1-831-754-4500 
San Diego                15015 Avenue of Science, Suite 200, San Diego, CA 92128-3434                                    1-858-385-4700 
San Francisco            1515 Clay Street, Suite 303, Oakland, CA 94612-1432                                             1-415-356-6600 
San Jose                 250 South Second Street, San Jose, CA 95113-2706                                                1-408-277-1231 
Santa Clarita            25360 Magic Mountain Parkway, Suite 330, Santa Clarita, CA 91355-6065                           1-661-222-6000 
Santa Rosa               50 D Street, Room 230, Santa Rosa, CA 95404-4771                                                1-707-576-2100 
Ventura                  4820 McGrath Street, Suite 260, Ventura, CA 93003-7778                                          1-805-677-2700 
West Covina              1521 West Cameron Avenue, Suite 300, West Covina, CA 91790-2738                                 1-626-480-7200 
                         (P.O. Box 1500, West Covina, CA 91793-1500) 

OUT-OF-STATE OFFICES                             OFFICE ADDRESS                                                          TELEPHONE NUMBER 
Chicago, Illinois        120 N. La Salle Street, Suite 1500, Chicago, IL 60602-2412                                      1-312-201-5300 
Houston, Texas           1415 Louisiana Street, Suite 1500, Houston, TX 77002-7471                                       1-713-739-3900 
New York, New York       485 Lexington Avenue, Suite 400, New York, NY 10017-2600                                        1-212-697-4680 
Western States           3321 Power Inn Road, Suite 130, Sacramento, CA 95826-3893                                       1-916-227-6600 

                                       FOR MORE INFORMATION call 1-800-400-7115 (CRS:711) 
                         If you are unable to resolve a problem through normal channels, we encourage you to contact the 
                                       Taxpayers' Rights Advocate Office for help at 1-888-324-2798. 

                         Addresses and telephone numbers are current as of September 2020 but are subject to change.  
                                       We recommend you call the office before visiting. 
 Unless otherwise noted all offices are open Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays. 

CDTFA-8-B REV. 25 (5-22)