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
- Chapter
1, General Information
- Chapter
2, Preparation of Field Audit Reports
- Chapter
3, Audit Working Papers
- Chapter
4, General Audit Procedure – Pending
Revision to Chapter 4
- Chapter
5, Penalties
- Chapter
6, Vehicle, Vessel, and Aircraft Dealers
- Chapter
7, Reaudit Reports and Revised Audit Reports
- Chapter
8, Bars and Restaurants – Pending
Revision to Chapter 8
- Chapter
9, Grocers
- Chapter
10, Occasional Sales - Sales of a Business
- Chapter
11, Advertising Agencies, Graphic Artists,
Printers, and Related Enterprises
- Chapter
12, Construction Contractors
- Chapter
13, Statistical Sampling
- Pending
Chapter 14, Appeals Procedures
Compliance Policy
and Procedures Manual
prior links below.
Audit Manual
- Chapter
1, General Information
- Chapter
2, Preparation of Field Audit Reports
- Chapter
3, Audit Working Papers
- Chapter
4, General Audit Procedure
- Chapter
5, Penalties
- Chapter
6, Vehicle, Vessel, and Aircraft Dealers
- Chapter
7, Reaudit Reports and Revised Audit Reports
- Chapter
8, Bars and Restaurants
- Chapter
9, Grocers
- Chapter
10, Occasional Sales - Sales of a Business
- Chapter
11, Advertising Agencies, Graphic Artists,
Printers, and Related Enterprises
- Chapter
12, Construction Contractors
- Chapter
13, Statistical Sampling
Compliance Policy and
Procedures Manual
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.
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