CA AB2270

Establishes April 15 deadline for eligible purchasers to pay qualified use tax to the State Board of Equalization, following the close of the calendar year in which the liability was incurred, for reporting periods beginning on or after January 1, 2012.

Defines "eligible purchaser" as a person who purchases tangible personal property subject to qualified use tax and either does not elect to report use tax on their income tax return or is not required to file an income tax return and does not hold a use tax direct payment permit.

Defines "qualified use tax" as use tax imposed under state law that has not been paid to a retailer holding a seller's permit or certificate of registration, excluding certain use taxes described in related statute Section 6452.1.

Establishes that "acceptable tax return" has the same meaning as defined in Section 6452.1, relating to income tax reporting of use tax.