Form CDTFA-65 "Notice of Closeout" - California

What Is Form CDTFA-65?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on August 1, 2018;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form CDTFA-65 by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-65 "Notice of Closeout" - California

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CDTFA-65 (FRONT) REV. 33 (8-18)
STATE OF CALIFORNIA
NOTICE OF CLOSEOUT
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS: Please provide the following information to assist us in closing your account(s), releasing security, or issuing an
escrow clearance. If you have a seller’s permit, before completing this form, you should refer to a copy of the California Department
of Tax and Fee Administration (CDTFA) publication 74, Closing Out Your Account. Publication 74 contains important information about
closing out your permit. If you have any questions, please call our Customer Service Center at 1-800-400-7115 (TTY:711).
SECTION I: ACCOUNT INFORMATION
NAME
ACCOUNT NUMBER(S)
CURRENT ADDRESS (street address)
DA YTIME TELEPHONE NUMBER
CITY
STATE
ZIP CODE
SECTION II: CLOSEOUT INFORMATION (see back for instructions)
1. Date business was closed
2. Did you make any purchases for your own use using your seller’s permit? YES
NO
If YES, did you pay tax on those purchases to:
a. your vendor
b. the CDTFA
3. Do you have a prepaid Mobile Telephony Services (MTS) account? YES
NO
a.
Date you discontinued selling prepaid phone cards and/or services
b.
If you qualify as a small seller, date you want your account closed out
4. Your forwarding address and telephone number
5. Location of your books and records
6. Was the business sold? YES
NO
a.
Date the business was sold
b.
Total sales price $
c.
Name, address, and telephone number of the purchaser
d.
Did you sell the fixtures and equipment (F&E)? YES
NO
If no, proceed to line h.
e.
Selling price of F&E $
f.
Did the sale of F&E occur at the place of business that was sold? YES
NO
g.
If not, provide address for the place of business where the sale took place
a. Note: If you sold your fixtures and equipment, even if you did not sell your business, you must include the selling price of
these items on your final return under “Purchases Subject to Use Tax”.
h.
Escrow number
i.
Name, address, and telephone number of escrow company
SECTION III: SIGNATURE
SIGNATURE
PRINT NAME AND TITLE
DATE
CLEAR
PRINT
CDTFA-65 (FRONT) REV. 33 (8-18)
STATE OF CALIFORNIA
NOTICE OF CLOSEOUT
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS: Please provide the following information to assist us in closing your account(s), releasing security, or issuing an
escrow clearance. If you have a seller’s permit, before completing this form, you should refer to a copy of the California Department
of Tax and Fee Administration (CDTFA) publication 74, Closing Out Your Account. Publication 74 contains important information about
closing out your permit. If you have any questions, please call our Customer Service Center at 1-800-400-7115 (TTY:711).
SECTION I: ACCOUNT INFORMATION
NAME
ACCOUNT NUMBER(S)
CURRENT ADDRESS (street address)
DA YTIME TELEPHONE NUMBER
CITY
STATE
ZIP CODE
SECTION II: CLOSEOUT INFORMATION (see back for instructions)
1. Date business was closed
2. Did you make any purchases for your own use using your seller’s permit? YES
NO
If YES, did you pay tax on those purchases to:
a. your vendor
b. the CDTFA
3. Do you have a prepaid Mobile Telephony Services (MTS) account? YES
NO
a.
Date you discontinued selling prepaid phone cards and/or services
b.
If you qualify as a small seller, date you want your account closed out
4. Your forwarding address and telephone number
5. Location of your books and records
6. Was the business sold? YES
NO
a.
Date the business was sold
b.
Total sales price $
c.
Name, address, and telephone number of the purchaser
d.
Did you sell the fixtures and equipment (F&E)? YES
NO
If no, proceed to line h.
e.
Selling price of F&E $
f.
Did the sale of F&E occur at the place of business that was sold? YES
NO
g.
If not, provide address for the place of business where the sale took place
a. Note: If you sold your fixtures and equipment, even if you did not sell your business, you must include the selling price of
these items on your final return under “Purchases Subject to Use Tax”.
h.
Escrow number
i.
Name, address, and telephone number of escrow company
SECTION III: SIGNATURE
SIGNATURE
PRINT NAME AND TITLE
DATE
CLEAR
PRINT
CDTFA-65 (BACK) REV. 33 (8-18)
NOTICE OF CLOSEOUT
SECTION IV: LIST OF ITEMS NEEDED FOR CLOSEOUTS
The following items may be needed to finalize the closing of your account(s), the releasing of any posted security , or issuing of an
escrow clearance.
Payments of any other outstanding balances due.
Your final tax return with payment (if a return is not available, call 1-800-400-7115 ( TTY:711). Payment of any amounts due
must be made in certified funds in order to expedite finalizing your transaction. If you are required to make payments by EFT,
you must also make your final payment through the EFT process.
A copy of your escrow instructions or bill of sale showing the value of inventory, fixtures, and equipment sold.
Send this completed form and your supporting documents to:
California Department of Tax and Fee Administration
Customer Service Center
PO Box 942879
Sacramento, CA 94279-0090
SECTION V: INSTRUCTIONS
If the items listed below do not pertain to your closeout and you have completed Sections I and II, and signed in Section III,
send this document to the appropriate CDTFA office. See publication 74 for a list of CDTFA office locations.
Small Sellers–A “small seller” is a prepaid MTS seller (other than a telecommunication service supplier) who made less than the
annual threshold of sales of prepaid MTS in the previous calendar year. Beginning January 1, 2017, small sellers are no longer required
to charge and collect the prepaid MTS surcharge from their customers. For sellers that have more than one location, the sales of
prepaid wireless services and products from all locations must be used to determine their annual sales. Small sellers are responsible
for maintaining records to show that their annual sales are below the annual threshold.
Location of your books and records–The location of your books and records is important for audit purposes. Audits are important
because they protect the state against an underpayment and protect the taxpayer against an overpayment.
Copy of your escrow instructions or bill of sale–These documents show the value of inventory, fixtures and equipment sold. If a
sale of fixtures and equipment is not considered at the date of closeout, a subsequent single sale of the fixtures may be treated as an
occasional sale. The single sale of fixtures and equipment subsequent to the date of closeout is taxable if either:
1. The sale occurs within 60 days of the date of closeout and the taxpayer cannot establish that the sale was not contemplated at the
time of closeout; or
2. The sale takes place after 60 days and within one year of the closeout date, and:
a. A contract of sale existed at the date of closeout, or
b. A lease with an option to buy exists, or
c. Arrangements have been made for a plan to sell the fixtures and equipment in due course.
If these items are not provided, the CDTFA must wait 30 days before refunding any security deposits posted and/or closing
your account. If you need assistance in providing any of the items listed above, contact your nearest CDTFA office for detailed
instructions.
FOR CDTFA USE ONLY
Is registration information current?
F&E?
YES
NO
YES
NO
Is a final return filed?
Inventory?
YES
NO
YES
NO
Was a final return provided to taxpayer?
Is the documentation attached?
YES
NO
YES
NO
Are there any delinquencies?
Unapplied payment?
YES
NO
YES
NO
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