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Store Research

AB 1748 (2007) c. 342

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AB 1748, c. 342:  Sales and Use Tax Law. (1) Grants taxpayers appeal rights for the imposition of a negligence penalty for failure to make a prepayment of tax due under the Sales and Use Tax law or the Motor Vehicle Fuel Tax law; (2) Increases the use tax exemption for foreign purchases hand-carried into California within a 30-day period from $400 to $800; and (3) Revises effective dates of the surcharge rate period under the Emergency Telephone Users Surcharge law.