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Contra Costa California Form Publication 915: What You Should Know

Taxes on Capital Gains and Other Property (For a non-California Taxpayer) Sales of capital property and business income from non-California sources must be taxed at a standard rate of 15%. Local taxes may not exceed 10%. Sales of residential property are taxable at either the state and local rate or the California property tax rate, whichever applies. State taxes may not exceed 13% or California property taxes may not exceed 8%. For details or information, please contact the California Department of Tax and Fee Administration (CDTF) California State Taxpayers, Online and By Mail California Taxpayers, Online and By Mail, provides up to date information regarding your California taxes under the California Taxpayer's Bill of Rights and the Statewide Electronic Public Information (SEA) database. The CDTF provides the most up-to-date information as soon as it is released by law. You may also download free copies of the CDTF Annual Report and Annual Audit Reports for California and all of California's other states and territories from its online web pages at: California Department of Tax and Fee Administration (CDTF) Department of Tax and Fee Administration, 703 Alhambra Blvd. Ste 105, Sacramento, CA 95814 (Online) (Fee Schedule) The CDTF's toll-free telephone number, which is always open, is (Press 1, Toll Free, 24/7). CDTF is an independent government agency responsible for administering California's tax laws through its administrative, legislative and law enforcement functions. The CDTF can be reached at the following address: California State Taxpayers, Online and By Mail, has been developed by the CAB by agreement among the California Department of Tax and Fee Administration (CDA), the California Board of Equalization, the California Attorney General's Office, the California Secretary of State and the CAB. In addition to developing a tax software program tailored to the needs of the CAB, this online portal provides information you may find useful in determining whether you are entitled to a refund on your tax obligation. The CDTF, however, does not provide tax advice or the services of accountants, legal counsel or accounting firms.

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