Wait to register for use tax

If you or your client received a use tax registration letter from the BOE, Spidell suggests you wait for the BOE to send registration (account) information rather than self-register. If you mail your registration now, processing is backed up and you will likely get dunning letters from the BOE prior to your registration and tax filings being processed.

According to the BOE, in early March, they will automatically register businesses that have previously requested registration. At that time, you may electronically file your 2007, 2008, and 2009 use tax returns. The BOE does not expect to send notices until returns are processed and checks cashed.

Remember, interest will be due on the 2007 and 2008 returns until amounts are paid (these amounts were due on January 31, 2008, and January 31, 2009, respectively). Also, you will need to request relief from any late-payment penalties for 2007 and 2008 on Form BOE-735, Request for Relief of Penalty (see www.boe.ca.gov/pdf/boe735.pdf).

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