Your account records are covered by state laws that protect your privacy. The Information Practices Act (Civil Code §1798.17) requires the California Department of Tax and Fee Administration (CDTFA) to notify you each year of your privacy rights.
The CDTFA administers many of the state’s tax and fee laws. We ask you for your information (when you apply for your permit, certifcate, license or renewal, relief request, payment plan, offer in compromise, settlement, or other applications) 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 identifcation purposes [see Title 42 U.S. Code section 405(c2Ci)]. A complete list of the California Revenue and Taxation Codes authorizing the CDTFA to maintain your information for the administration of its programs is available on our website at www.cdtfa.ca.gov/formspubs/cdtfa324gen.pdf.
What happens if I don’t provide the information?
Your application for a permit, certifcate, license, relief request, payment plan, or other programs may not be processed if your information is incomplete. If you are not able to fle 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, the CDTFA may share information regarding your account with specifc 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, certifcate, 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.
The CDTFA may disclose information to authorized offcials of the following agencies, among others:
United States government agencies, State of California government agencies and offcials, 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?