CA SB1528

Authorizes the California Department of Tax and Fee Administration (CDTFA) to serve tax notices electronically via secure transmission when the taxpayer requests it or if evidence shows they no longer receive mail at their address of record.

Increases the penalty exemption thresholds for persons who collect but fail to timely remit sales or use tax from $1,000 per month or 5% of total liability to $1,500 per month or 25% of total liability, effective January 1, 2025.

Authorizes the CDTFA to discretionally relieve motor vehicle dealers (where more than 75% of gross receipts are from registered vehicle sales) from prepayment requirements for sales and use taxes.

Clarifies that audit determinations are excluded from penalty calculations for late payment of generation and handling fees under the Hazardous Substances Tax Law.

Updates numerous Revenue and Taxation Code sections to replace references to the State Board of Equalization with the CDTFA and conform service of notice provisions across multiple tax and fee collection laws.