Important Auditor Terms

Processed

A return that is clean ad free of errors and posted onto the financial expectations tab

Estimate

A return estimated by the compliance staff due to non-filing of returns

Apply Return

Fix issues on the return and post it to the period

Auditor should never fix issues on the return but accept the

return as filed based on the current tax policy until further notice

Info only

posts an informational version of the return.

if an amended return is filed for a period in the Audit,

two work items will be created

Audit work item

opens to audit springboard to inform the auditor that an amended return is filed

Suspended for indicator work item

In this case, auditor can info only the amended return if the original has been filed and accepted an audit based on original amount

sales tax

imposed on the California retailer or seller whereas the use tax is imposed on the California purchaser or consumer

The sales tax is

based on the retail price, whereas the use tax is due on the purchase price

return header edits

error occurring specifically with the return’s inability to find the correct taxpayer, account, or period

return detail edits

a return with calculation errors and return line-item errors

district taxes

voter-approved sales and use taxes imposed by cities, countries, and other local jurisdictions.

base statewide sales and use tax rate

7.25%

CDTFA mission

To make life better for Californians by fairly and efficiently collecting the revenue that supports and funds essential public service.