§ 6487.06. — 6487.06. (Amended by Stats. 2024, Ch. 499, Sec. 5.)

California § 6487.06.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 1.: PART 1. SALES AND USE TAXES
• Ch. 5.: CHAPTER 5. Determinations
• Art. 2.: ARTICLE 2. Deficiency Determinations

Text

(a)
Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying purchaser is limited to three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined.
(b)
For purposes of this section, a “qualifying purchaser” is a person that voluntarily files an individual use tax return for tangible personal property that is purchased from a retailer outside of this state for storage, use, or other consumption in this state, and that meets all of the following conditions:
(1)
The purchaser resides or is located within this state and has not previously
done any of the following:
(A)
Registered with the department.
(B)
Filed an individual use tax return with the department.
(C)
Reported an amount on their individual California income tax return.
(2)
The purchaser is not engaged in business in this state as a retailer, as defined in Section 6015.
(3)
The purchaser has not been contacted by the department regarding failure to report the use tax imposed by Section 6202.
(4)
The department has made a determination that the purchaser’s failure to file an individual use tax return or to otherwise report or pay the use tax imposed by Section 6202 was due to reasonable cause and was
not caused by reason of negligence, intentional disregard of the law, or by an intent to evade the taxes imposed by this part.
(c)
If the department makes a determination that the purchaser’s failure to timely report or remit the taxes imposed by this part is due to reasonable cause or due to circumstances beyond the purchaser’s control, the purchaser may be relieved of any penalties imposed by this part. Any purchaser seeking relief from penalties imposed by this part shall file a statement, signed under penalty of perjury, setting forth the facts that form the basis for the claim for relief.
(d)
This section shall not apply to purchases of vehicles, vessels, or aircraft as defined in Article 1 (commencing with Section 6271) of Chapter 3.5.

Legislative History

Amended by Stats. 2024, Ch. 499, Sec. 5. (SB 1528) Effective January 1, 2025.