California CDTFA Issues Proposed Revision to Sales, Excise Tax Manual on Field Audit Report Preparation



Nov. 19, 2021, 5:00 AM

The California Department of Tax and Fee Administration Nov. 18 issued proposed revisions to Chapter 2 of the Audit Manual on the preparation of field audit reports for sales and use and excise tax purposes. The Business Tax and Fee Division proposes to revise the entire chapter and separate it into eight new sections due to its length. The new sections include detailed information on: 1) forms and working papers required during audit processing and closing; 2) audit principal review; 3) related account audits of more than one location and related accounts review and maintenance; 4) overpayments and refund claims; …