Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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310.0000 INFORMATION RETURNS—Regulation 1687

Annotation 310.0200

310.0200 Required to File Information Returns. A distributor of foreign vehicles, who is not a dealer (licensed with DMV) and not engaged in business in California, may be required to file information returns with the Board. The returns are to include information the distributor has on California consumers who have purchased vehicles from dealers. 4/11/89.