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California State Board of Equalization

Manuals - Sales & Use Tax and Special Taxes

2012 note:  SBE collections is very aggressive, arbitrary, capricious, unaccountable, out of control, and on a seek and destroy mission. Some employees of the SBE even invent their own "law" in direct conflict with California Law and the SBE publications. But don't worry, eventually we will all be speaking foreign languages and be as corrupt as Mexico and other Third World countries. 

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Audit Manual

Compliance Policy and Procedures Manual

prior links below.

Audit Manual

Compliance Policy and Procedures Manual

Pending Revision  Link to the proposed draft that outlines procedures approved by management and currently required of staff. Proposed changes to the Board’s Audit Manual (AM) and Compliance Policy and Procedures Manual (CPPM) are posted for public comment. To learn how to submit comments, refer to the listed chapter.

California Rev. & Taxation Code   Statute of Limitations

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