CPAide Accounting and Tax Directory

The Voluntary Disclosure Program allows qualified business entities and qualified shareholders that may have incurred an unpaid California tax liability or an unfulfilled filing requirement to disclose their liability voluntarily ONLY for the immediately preceding six income years.

California forms and publications for income tax, payroll tax and sales & use tax.

Explains how the state implements Section 90005 of the Government Code to ensure the confidentiality of filers' records and auditors' working papers. The disclosure prohibitions are designed to encourage taxpayers and assistance claimants in making full and truthful disclosures on income tax returns and property tax and rental assistance claims without fear that the information will be revealed or used against them for some other purpose.

The purpose of this handbook is to provide auditors with an overview of how the financial industry operates, identification of issues unique to the financial industry, techniques on how to develop the facts relative to the issues, and the department's position on the issues (Revised: October 2003).

Find information, tools, and resources to help resolve many common legal issues.

A brief summary of the California State Board of Equalization ruling in Appeals of Bechtel Power Corporation, et al., March 19, 1997, which held that the cost of client-furnished materials under a cost-plus contract should be included in the contractor's sales factor of the apportionment formula.

This manual consists of four parts: 1. Administration, 2. Personal Income Tax, 3. Business Entities and 4. Special Procedures. Information and operating procedures contained in the manual will help collectors to resolve accounts and to locate delinquent taxpayers and their assets (Reviewed: April 1998).

California currently has four types of Economic Development Areas (EDAs) that have related tax incentives. These areas are: 1. Enterprise Zones (EZs), 2. Local Agency Military Base Recovery Areas (LAMBRAs), 3. Manufacturing Enhancement Areas (MEAs) 4. and Targeted Tax Areas (TTAs). Taxpayers who conduct business activities within the boundaries of one of these areas or zones may qualify for special state tax incentives (Reviewed: November 2000).

Replaced by the Manual of Audit Procedures (MAP).

Replaces the following California audit manuals: 1. Best Audit Practices, 2. General Tax Audit Manual and 3. Multistate Audit Procedure Manual

The MATM contains policies and audit techniques for examining multistate taxpayers.

Introduces the water's-edge law in terms of its general outline and key features, its history, and its relationship to the federal international tax system. Discusses audit problems, techniques and specialized procedures. Contains guidance for resolving special issues that auditors encounter (Revised: January 2000).