Form Boe-38-I - Application For In-State Voluntary Disclosure

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BOE-38-I (FRONT) REV. 6 (8-13)
STATE OF CALIFORNIA
APPLICATION FOR IN-STATE VOLUNTARY DISCLOSURE
BOARD OF EQUALIZATION
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 Board of Equalization (BOE). Pursuant to
Revenue and Taxation Code section 6487.06, Deficiency determinations; unregistered California purchasers, the BOE 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 BOE 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 BOE 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 BOE,
• Has not previously filed an Individual Use Tax Return with 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 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.
Request for Relief of Penalty:
By signing under penalty of perjury, I request relief from penalty charges for the period(s)
and can attest to the fact
that the person below meets the qualifications of Revenue and Taxation Code section 6487.06. I further attest that the person’s previous
failure to register with the BOE, file returns, and pay tax was not due to negligence, intentional disregard of the law, or intent to evade the
provisions of the California Revenue and Taxation Code.
The BOE 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
cannot be processed until the tax and interest have been paid in full.
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
To
(month, day, year)
(month, day, year)
TYPE OF OWNERSHIP
Sole Owner
Partnership
Corporation
Non-Profit Corporation
Married Co-Ownership
Registered Domestic Partnership
Other
DESCRIBE YOUR BUSINESS OPERATIONS IN CALIFORNIA (if applicable):
SIGNATURE
TITLE
DATE
In addition to this application, please visit our website at 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 BOE 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 field offices nearest you.
FIELD OFFICE APPROVAL
(For BOE Use Only)
FIELD OFFICE
NAME
DATE
VOLUNTARY DISCLOSURE PERIOD
ACCOUNT CHAR. CODE
CLEAR
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