BOE information regarding use tax.

As a follow-up to the CalCPA Committee on Taxation's recent liaison meeting with the FTB, there was a discussion regarding information provided to the California Board of Equalization from the FTB when use tax is self reported on income tax returns filed. Here is a summary of the questions posed to Jeff McGuire, deputy director, Sales and Use Tax, and his responses:

1. What type of information is received by BOE from FTB, if any, when use tax is self reported on an income tax return filed with FTB? The BOE receives the funds and, eventually, a tape from the FTB with the names and identification numbers of the taxpayers self reporting use tax. If the return is filed on a balance due basis (ie: not fully paid), the BOE does not get any funds. The BOE will send a separate billing to the taxpayer under these circumstances

2. Does self reporting use tax via a return filed with the FTB start the statute of limitations with respect to use...