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.

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

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).

Questions and answers regarding withholding tax on sales of real property.

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