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Ailed directly to the BOE field office nearest you (addresses are listed on the reverse). The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing. Not only will that give us more information on which to base our advice to you, it may protect you from owing tax, interest, or penalties if we should give you erroneous information. Such protection is not provided for advice given to you verbally, in person, or on the telephone. The Sales and Use Tax Law.

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