Section 5 of 38
Chapter 4: Use Tax
4.005 California Department of Tax and Fee Administration Review Request
Chapter 4 Use Tax
4.005 California Department of Tax and Fee Administration Review Request (CR&TC §6422.1)
Refer applicants who do not want to pay California use tax to the CDTFA to determine if use tax is due. A list of CDTFA offices is available at cdtfa.ca.gov.
The CDTFA District Office does not issue CDTFA 111 or CDTFA 111B certificates. Provide customers in this area with the following CDTFA resources:
• Taxpayer Information Section: 1-800-400-7115.
• Consumer Use Tax Section in Sacramento: (916) 445-9524.
• Vehicles and Vessels: Use Tax (PUB 52) brochure available at: cdtfa.ca.gov/formspubs/pubs.htm
If applicable, the CDTFA will issue the CDTFA 111/ CDTFA 111B or a Certificate of Excise Tax Clearance (CDTFA 1138) form for commercial vehicles subject to fuel tax to present to the Department of Motor Vehicles (DMV) with their registration/transfer application.