CDTFA-38-I (FRONT) REV. 7 (2-18)                                                                                                    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, the 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 the 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, the 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 the CDTFA or the Board of Equalization (BOE),
 • Has not previously filed an Individual Use Tax Return with the 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 defined in Revenue and Taxation Code section 6015,
 • Has not been previously contacted by the 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 file 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) FEIN 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-Profit 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 seperate sheet)
The 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 the CDTFA or the BOE, file returns, and pay tax to the 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, CA 94279                                       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             5901 Green Valley Circle, Suite 200, Culver City, CA 90230-6948                                 1-310-342-1000
                        (P.O. Box 3652, Culver City, CA 90231-3652)
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, Redding, CA 96002-1146                                          1-530-224-4729
                        (P.O. Box 492529, Redding, CA 96049-2529)
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                 950 E. Blanco Road, Suite 202, Salinas, CA 93901-4488                                           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. 24 (9-20)