California Form CDTFA-447 is the Statement Pursuant to Section 6247 of the California Sales and Use Tax Law, used by buyers to certify that a vehicle, vessel, or aircraft purchased outside California was not bought for use in California during the first 12 months of ownership. The California Department of Tax and Fee Administration (CDTFA) reviews this form to decide whether to clear or assess use tax on out-of-state purchases brought near the state’s borders.
Filing the form wrong, or filing it late, can trigger a use tax bill equal to the buyer’s local sales tax rate (often 7.25% to 10.75%) on the full purchase price, plus a 10% negligence penalty under Revenue and Taxation Code §6484, and interest. According to CDTFA’s published audit data, a meaningful share of out-of-state vehicle, vessel, and aircraft purchases are reviewed for use tax, and incomplete CDTFA-447 forms are one of the top reasons audits escalate.
Here is what you’ll learn in this guide:
- 📄 What CDTFA-447 actually does and who has to sign it
- 🧾 Every document and date you must gather before you start
- ✍️ A line-by-line walkthrough of every box, with sample entries
- 🧭 Three real-world scenarios for a vehicle, a vessel, and an aircraft
- ⚠️ The most common mistakes that turn a clean filing into a six-figure tax bill
What the Form Is and Who Must File It
CDTFA-447 is a sworn statement, signed under penalty of perjury, that a vehicle, vessel, or aircraft purchased outside California was used outside the state for the first 12 months after delivery. It supports a claim that no California use tax is owed on the property under the test period rules in Revenue and Taxation Code §6248, which applies to purchases made on or after October 1, 2008.
The form is filed with the California Department of Tax and Fee Administration, the agency that took over Board of Equalization tax functions in 2017. CDTFA cross-checks the form against DMV registrations, FAA aircraft records, U.S. Coast Guard documentation, and slip and hangar contracts to verify the buyer’s claim.
Anyone who buys a vehicle, vessel, or aircraft outside California and later registers it in California, ships it to California, or is contacted by CDTFA about possible use tax must file this form to support a non-taxable claim. That includes individual buyers, snowbirds, retirees, and dealers or brokers filing on behalf of a client. Even a documented yacht under Coast Guard documentation rules is not exempt from filing the statement when CDTFA opens a use tax inquiry.
Filers who skip the form often receive a Notice of Determination assessing the full use tax, plus penalties and interest, under Regulation 1620. The form, in plain terms, is the buyer’s chance to put the proof on the record before the agency decides.
Before You Start: Documents and Information You Need
Open a folder and gather every record before you touch the form. CDTFA looks for a paper trail that lines up date for date with the answers on the statement. A clean checklist will save you from a second request for information, which often signals an audit.
Here are the items you should pull together first:
- Bill of sale or purchase contract. This proves the date and place of sale, the price, and the seller’s identity, and it anchors the start of the 12-month test period.
- Title, registration, or documentation records. Out-of-state title, DMV registration, FAA registration (N-number record), or USCG documentation shows where the property was registered during the test period.
- Insurance policy and declarations page. The policy must show the property’s location, the policy term, and the named insured, all dated to cover the 12 months.
- Slip, hangar, or storage receipts. Marina, hangar, RV park, and storage lot invoices place the property in a specific city and state on specific days.
- Fuel, maintenance, and repair invoices. These show real use outside California and are some of the strongest day-by-day proof CDTFA will accept.
- Travel and use logs. A dated log of every trip, flight, or voyage closes gaps the receipts cannot cover and helps explain entries into California.
- Photographs with date stamps or geolocation data. Phone photos with location data help confirm where the property sat on a given day.
- Crew, captain, or pilot logs. For vessels and aircraft, a logbook is often the single most persuasive document, since it is contemporaneous and signed.
- Driver’s license, passport, and travel records. These show that the buyer was also outside California when the property was used.
- Any prior CDTFA correspondence. A Notice of Use Tax Due, a courtesy letter, or an audit engagement letter sets the deadline you must meet.
If any item is missing, write a short memo to the file explaining why, and replace it with two other forms of proof. CDTFA gives weight to the totality of records, so volume and consistency matter as much as any single document.
Where to Get the Form and How to Access It
The current CDTFA-447 is hosted on the agency’s forms library and can be downloaded as a fillable PDF from the CDTFA forms and publications page. Always pull a fresh copy each time you file, since CDTFA updates the form periodically and uses the revision date in the bottom corner to confirm you used the current version.
Buyers who get a use tax letter from CDTFA usually receive a paper copy of the form in the mail with a return envelope and a deadline. You can also request a copy by calling the CDTFA Customer Service Center at 1-800-400-7115 or by visiting any CDTFA field office. Tax professionals often pull the form directly from the agency’s Consumer Use Tax Section page so they always have the latest revision on hand.
For background reading before you fill it in, CDTFA publishes three plain-English guides that explain the test period rules and supporting documents: Publication 52, Vehicles and Vessels, Publication 79-A, Aircraft, and Publication 110, California Use Tax Basics. Read the publication that fits your property type before answering any field, since the definitions of “functional use,” “principal use,” and “California waters” come straight from those guides.
The fillable PDF lets you type entries directly into the form, but you must still print it to sign in ink. CDTFA does not accept typed signatures on this statement because it is signed under penalty of perjury under Code of Civil Procedure §2015.5.
Step-by-Step: How to Fill Out CDTFA-447 Line by Line
The form fits on two pages, but every box has a hidden trap. Work down the page in order and do not leave any field blank. Write N/A where a field truly does not apply, since a blank box reads to an auditor as an unanswered question.
Top Header: Account Number and Case ID
The top of the form has space for your CDTFA account number, case identification number, or notice number, which appears on any letter the agency has sent you. Copy the number exactly, including hyphens and leading zeros. Maria Lopez writes 100-123456 in the account number box, copying it letter for letter from her CDTFA notice.
If you have not received a notice yet and are filing the form on your own, write None in this field. A common mistake is to invent a number or to leave it blank, which routes the form to the wrong unit and adds weeks to processing. A misconception is that the account number is your DMV or FAA number, but it is not; it is a CDTFA-issued identifier tied to the use tax inquiry.
For dealers or representatives filing on behalf of a buyer, the account number is the buyer’s, not the firm’s. Write the buyer’s number even if you mail the form from a tax office.
Section 1 — Purchaser’s Name
This box asks for the legal name of the person or entity that bought the property. Write the name exactly as it appears on the bill of sale and the title or registration. Carlos Diaz writes CARLOS A. DIAZ on the line, matching his Florida boat registration.
If a married couple bought the property together, list both names joined by and. If a trust, LLC, or corporation owns the property, write the full legal entity name and add the trustee’s or officer’s name in parentheses. The most common mistake here is using a nickname, which forces CDTFA to send a follow-up letter to verify identity.
A common misconception is that the name on the form must match the buyer’s California driver’s license. It must match the title and bill of sale, not the driver’s license, since the form proves the property’s status, not the buyer’s residency.
Section 2 — Mailing Address
Enter a current mailing address where you can receive certified mail. Use the format 123 MAIN ST, RENO, NV 89501, with all caps and the standard two-letter state code. Janet Park writes 4500 OCEAN DR, SAN DIEGO, CA 92109 because that is her current home, even though her boat is moored in Mexico.
A P.O. Box is allowed, but pair it with a street address if you have one, since CDTFA sometimes serves notices that require a physical address. The most common mistake is writing the property’s storage address (marina, hangar) instead of a personal mailing address, which delays every future letter. The misconception that filers hold is that listing a California address automatically triggers tax; it does not, because residency is only one factor in the test.
Section 3 — Telephone Number
Write a phone number where CDTFA can reach you between 8:00 a.m. and 5:00 p.m. Pacific Time. Use the format (775) 555-0142 with the area code in parentheses. Marcus Reed writes (503) 555-0199 because he answers his cell during business hours.
Provide a mobile number if you travel with the property, since CDTFA auditors sometimes call to schedule a phone interview. The most common mistake is listing a number that goes to voicemail without a personal greeting, since auditors note unreachable filers in the case file. The misconception is that CDTFA never calls; in fact, the agency often calls before issuing a Notice of Determination.
Section 4 — Description of Property: Vehicle, Vessel, or Aircraft
Check the correct box for vehicle, vessel, or aircraft, then fill in the make, model, year, and identifying number. For vehicles, the identifier is the Vehicle Identification Number (VIN). For vessels, it is the hull identification number (HIN) and the documentation or registration number. For aircraft, it is the FAA N-number and the manufacturer’s serial number.
Aisha Khan writes 2024, SEA RAY, SDX 290, HIN: SERV1234A424, USCG Doc: 1298765 on the line for her new boat. The most common mistake is mixing up the HIN and the state registration number, which causes CDTFA to flag the file as inconsistent. The misconception is that the FAA registry or the state DMV number is enough; CDTFA wants every identifier so it can match every record.
For aircraft, also list the airworthiness certificate date and the engine serial numbers if the form has space, since they appear on FAA registration and tie the aircraft to a specific airframe.
Section 5 — Date of Purchase
Enter the date the buyer took delivery, written as MM/DD/YYYY. This is the date the seller transferred possession, not the date the contract was signed or the date title was recorded. Carlos Diaz writes 04/15/2025 because that is the day he took the keys at the Fort Lauderdale dock.
The most common mistake on this field is to write the contract date, which can be days or weeks earlier and shifts the 12-month test period. The misconception is that the title transfer date controls; the controlling date under Regulation 1620(b)(3) is the date of first functional use, which usually matches the delivery date.
If delivery and title transfer happened on different days, attach a short memo explaining the difference and include both dates in the file.
Section 6 — Place of Purchase
Write the city, state or country where the property was delivered to the buyer. Marcus Reed writes PORTLAND, OREGON because that is where his RV dealer handed him the keys.
If delivery happened on the water, in the air, or across a state line, write the closest port, airport, or city and add a one-line note explaining the situation. The most common mistake is writing the seller’s headquarters address instead of the actual delivery location, which contradicts the bill of sale. The misconception is that the seller’s “ship to” address counts; only the place of physical delivery to the buyer matters.
CDTFA pays close attention to deliveries staged just outside California, such as at the Oregon border, and asks for proof the buyer was physically present at that location.
Section 7 — Purchase Price
Enter the total purchase price as shown on the bill of sale, including trade-in credits and dealer fees. Use the format $185,000.00 with the dollar sign and two decimal places. Janet Park writes $1,250,000.00 for her 60-foot motor yacht.
Do not deduct sales tax paid to another state in this box; that goes elsewhere on the case file. The most common mistake is rounding the number, which never matches the bill of sale and signals carelessness. The misconception is that the price for purposes of California use tax can be reduced by depreciation; it cannot at this stage, because the test asks about the original purchase price.
For trade-ins, add the cash paid plus the agreed value of the trade-in, since California measures use tax on the gross purchase price under Regulation 1610.
Section 8 — First Functional Use Date and Place
Enter the date and place the buyer first used the property for its intended purpose. For a vessel, that means the first time it was operated under its own power. For an aircraft, it is the first flight under the new owner. For a vehicle, it is the first drive on a public road.
Carlos Diaz writes 04/15/2025, FORT LAUDERDALE, FL for his boat’s first cruise. The most common mistake is using the same date and place as the purchase even when functional use happened later, which can shorten or extend the test period and contradict the logs. The misconception is that “functional use” includes a sea trial or test flight before purchase; it does not, because functional use must occur after the buyer takes title.
If the first use happened in California, the property may be presumed taxable under R&TC §6248, so be precise.
Section 9 — Storage and Use Locations During the First 12 Months
List every place the property was stored or used during the test period, with dates. Use a continuation sheet if the table runs out. Aisha Khan writes 04/15/2025–10/01/2025: ENSENADA, MEXICO; 10/02/2025–04/15/2026: LA PAZ, MEXICO for her vessel’s two slips.
The most common mistake here is to leave gaps between dates, which CDTFA reads as days the property might have been in California. The misconception is that short visits to California are always fatal; under Regulation 1620(b)(3)(D), some incidental use can be allowed, but every entry must be documented.
Match each location to a slip receipt, hangar invoice, or storage contract, and note the receipt number in the file even if the form does not ask for it.
Section 10 — Entries Into California
Disclose every time the property entered California during the 12 months, with dates and reasons. Honesty here is critical, because CDTFA can pull marina logs, FAA flight records, and toll data. Marcus Reed writes 11/20/2025–11/22/2025: TRUCKEE, CA, FAMILY VISIT for his RV’s only California stop.
The most common mistake is to omit a short visit, hoping CDTFA will not find it; the agency almost always finds it and uses the omission as evidence of fraud under R&TC §6485. The misconception is that any entry breaks the test; brief, documented entries can be allowed if they fit a recognized exception in Regulation 1620.
If the property never entered California, write NONE in capital letters and be ready to prove it with a continuous travel log.
Section 11 — Principal Use
State the property’s principal use during the test period, such as PERSONAL RECREATION, CHARTER, BUSINESS TRAVEL, or INTERSTATE COMMERCE. Janet Park writes PERSONAL RECREATION OUTSIDE CALIFORNIA for her yacht.
The most common mistake is checking a generic box that does not match the bill of sale, which creates a contradiction with the buyer’s other filings. The misconception is that “charter” is a magic word that always defeats use tax; it is only useful if the buyer also meets the Regulation 1610(d) test for common-carrier or charter use.
Pick the use that actually happened, since CDTFA will compare your answer to bookings, logbooks, and tax returns.
Section 12 — Declaration Under Penalty of Perjury
Sign and date the declaration in ink. The signature certifies, under California’s perjury statute, that every answer is true and complete. Carlos Diaz signs his name in blue ink and writes 05/01/2026 next to the signature line.
The most common mistake is letting a spouse or assistant sign for the buyer, which voids the declaration unless a power of attorney is on file. The misconception is that the form can be signed electronically through a portal; CDTFA requires a wet-ink signature on this specific statement.
If the property is owned by an LLC or trust, the authorized officer or trustee signs and adds the title (e.g., Manager, Trustee) below the name.
Section 13 — Preparer’s Name (If Other Than Purchaser)
If a tax professional, broker, or attorney prepared the form, that person prints their name, firm, address, and phone here. The preparer is not signing under penalty of perjury, but the entry creates a record of who helped. A CPA writes JOHN OWENS, OWENS TAX LLP, (415) 555-0162.
The most common mistake is leaving the box blank when a preparer did the work, which can later raise a question about who controlled the file. The misconception is that listing a preparer triggers more scrutiny; it usually does the opposite, because CDTFA knows the preparer can produce records on request.
If you prepared the form yourself, write SELF-PREPARED.
Three Filled-Out Examples Using Real Scenarios
The walkthroughs below show how three different buyers fill out CDTFA-447 from start to finish. Each table mirrors the form’s order so you can match it field by field.
Scenario 1: Carlos Diaz, Yacht Bought in Florida
Carlos buys a 48-foot motor yacht in Fort Lauderdale on April 15, 2025, and keeps it in the Bahamas for the full 12 months before bringing it to San Diego.
| Form Section | What Carlos Enters |
|---|---|
| Account Number / Case ID | 100-998877 (from his CDTFA letter) |
| Purchaser’s Name | CARLOS A. DIAZ |
| Mailing Address | 875 PROSPECT ST, LA JOLLA, CA 92037 |
| Telephone Number | (858) 555-0123 |
| Property Description | Vessel, 2024 SEA RAY SUNDANCER 480, HIN: SERV4801A424, USCG Doc: 1320456 |
| Date of Purchase | 04/15/2025 |
| Place of Purchase | FORT LAUDERDALE, FL |
| Purchase Price | $895,000.00 |
| First Functional Use | 04/15/2025, FORT LAUDERDALE, FL |
| Storage During 12 Months | 04/15/2025–04/16/2026: NASSAU, BAHAMAS (Hurricane Hole Marina) |
| Entries Into California | NONE |
| Principal Use | PERSONAL RECREATION OUTSIDE CALIFORNIA |
| Signature and Date | Carlos A. Diaz, 05/01/2026 |
Scenario 2: Aisha Khan, Aircraft Bought in Oregon
Aisha buys a single-engine Cirrus SR22 in Hillsboro, Oregon on June 1, 2025, and bases it in Reno, Nevada for the test period.
| Form Section | What Aisha Enters |
|---|---|
| Account Number / Case ID | None (self-filing before any notice) |
| Purchaser’s Name | AISHA N. KHAN |
| Mailing Address | 2200 ARLINGTON AVE, RENO, NV 89509 |
| Telephone Number | (775) 555-0188 |
| Property Description | Aircraft, 2024 CIRRUS SR22T, N-Number: N224AK, Serial: 4501 |
| Date of Purchase | 06/01/2025 |
| Place of Purchase | HILLSBORO, OR |
| Purchase Price | $1,150,000.00 |
| First Functional Use | 06/01/2025, HILLSBORO, OR |
| Storage During 12 Months | 06/01/2025–06/01/2026: RENO-TAHOE INTERNATIONAL (Atlantic Aviation hangar) |
| Entries Into California | NONE |
| Principal Use | PERSONAL AND BUSINESS TRAVEL OUTSIDE CALIFORNIA |
| Signature and Date | Aisha N. Khan, 06/15/2026 |
Scenario 3: Marcus Reed, RV Bought in Arizona
Marcus buys a Class A motorhome in Mesa, Arizona on August 10, 2025, lives in it on the road for a year, and visits California only briefly.
| Form Section | What Marcus Enters |
|---|---|
| Account Number / Case ID | 100-554433 |
| Purchaser’s Name | MARCUS T. REED |
| Mailing Address | PO BOX 1144, BEND, OR 97709 |
| Telephone Number | (541) 555-0166 |
| Property Description | Vehicle, 2025 TIFFIN ALLEGRO BUS 45OPP, VIN: 5VBBA2P25NA000123 |
| Date of Purchase | 08/10/2025 |
| Place of Purchase | MESA, AZ |
| Purchase Price | $485,000.00 |
| First Functional Use | 08/10/2025, MESA, AZ |
| Storage During 12 Months | 08/10/2025–11/19/2025: AZ, NM, TX; 11/20–11/22/2025: TRUCKEE, CA; 11/23/2025–08/10/2026: NV, OR, WA, ID |
| Entries Into California | 11/20/2025–11/22/2025: TRUCKEE, CA, FAMILY VISIT |
| Principal Use | PERSONAL RECREATION OUTSIDE CALIFORNIA |
| Signature and Date | Marcus T. Reed, 09/01/2026 |
How to File the Completed Form
CDTFA accepts CDTFA-447 through several channels, and the right one depends on whether you are responding to a notice or filing on your own. Always keep a complete copy of the form and every attachment for at least eight years, because CDTFA’s audit window can be that long for unfiled returns under R&TC §6487.
Here are the channels and what each one requires:
- By mail. Send the signed original to the address on the CDTFA notice, or to the Consumer Use Tax Section, CDTFA, PO Box 942879, Sacramento, CA 94279-0037. There is no filing fee. Use certified mail with return receipt as your proof of filing, and expect 30 to 90 days for an initial response.
- In person. Drop off the signed form at any CDTFA field office and ask for a date-stamped copy. There is no fee. The clerk’s date stamp is your proof of filing, and processing still takes about 30 to 90 days.
- Online portal upload. If CDTFA assigned you a case in its online services portal, you can upload the signed PDF as a case attachment. There is no fee. Save the confirmation number as your proof of filing, and expect 30 to 60 days for review.
- Fax. Some field offices accept fax filings; confirm the number with your assigned auditor first. There is no fee. Keep the fax confirmation page as proof, and follow up by mail with the original signed copy.
- Through your representative. A licensed CPA, EA, or attorney with a CDTFA Power of Attorney (CDTFA-392) on file can file on your behalf through any channel above. There is no fee. The representative’s filing receipt becomes your proof.
Whichever channel you use, attach every supporting document referenced on the form. A bare statement without slip receipts, logs, and insurance pages is almost always returned for more information.
What Happens After You File
Once CDTFA receives the form, an auditor in the Consumer Use Tax Section reviews it and either clears the case, requests more documents, or schedules an interview. A clean, well-supported filing often clears within 60 to 120 days, while a thin filing can drag on for a year or more.
If the auditor accepts the claim, you receive a closing letter that confirms no use tax is due. Keep that letter forever, because it is the only proof that California cleared the property. If the auditor rejects the claim, CDTFA issues a Notice of Determination showing the tax, penalty, and interest, and the buyer has 30 days to file a petition for redetermination under R&TC §6561.
A petition opens an administrative appeal that can be heard by the Office of Tax Appeals, an independent agency. Most filers represent themselves at the first level, but the appeal record is built from the documents filed with CDTFA-447, so the form’s quality drives the appeal’s outcome. During the appeal, interest keeps running, so many filers pay the assessed tax under protest and pursue a refund instead.
Even after the case closes, CDTFA can reopen it under R&TC §6485 if it later finds fraud, so the underlying records still need to be kept.
Mistakes to Avoid When Filling Out the Form
Small errors on CDTFA-447 turn into large bills, because the form’s whole purpose is to prove a negative — that the property was not in California. Each mistake below shows the error and the direct consequence.
- Writing the contract date instead of the delivery date — the test period is calculated wrong and the claim looks inconsistent with the bill of sale.
- Listing the seller’s address as the place of purchase — CDTFA flags the entry as contradicting the delivery records.
- Leaving the entries-into-California field blank — the auditor presumes undisclosed entries and treats the form as incomplete.
- Rounding the purchase price — the rounded number never matches the bill of sale and slows the case.
- Using a nickname instead of the legal name — CDTFA must send a verification letter and the file ages.
- Skipping the principal use field — the auditor cannot match the use to the records and may default to a taxable presumption.
- Mailing the form without supporting documents — the file is returned with a request for information and the clock keeps running.
- Signing in pencil or with a typed signature — the declaration is rejected as unsworn.
- Listing the storage address as the mailing address — future notices go to a marina or hangar and are missed.
- Omitting a short California visit — CDTFA finds it through marina or flight records and treats the omission as fraud.
- Letting a spouse sign without a power of attorney — the declaration is void and the form must be redone.
- Filing the form after the deadline on a CDTFA notice — the agency issues a Notice of Determination before the form is read.
Do’s and Don’ts
The do’s and don’ts below come straight from CDTFA audit patterns and from cases decided by the Office of Tax Appeals.
Do’s
- Do read Publication 52 or Publication 79-A before you start, because the definitions on those pages drive every answer.
- Do match every date and address on the form to a document in your file, since auditors cross-check every entry.
- Do answer every box, writing N/A when something does not apply, because blank fields read as unanswered.
- Do sign in blue ink, since blue ink is easy to tell apart from a photocopy in CDTFA’s files.
- Do file by certified mail or upload through the portal, so you have a date-stamped proof of filing.
- Do keep a complete copy with attachments for at least eight years, because the audit window can stretch that long.
Don’ts
- Don’t guess at a date — pull it from the bill of sale, log, or invoice.
- Don’t omit a California visit, because CDTFA almost always finds it through third-party records.
- Don’t deduct out-of-state sales tax from the purchase price on the form, since that calculation happens later in the case.
- Don’t sign before you have gathered every supporting document, because the declaration is sworn.
- Don’t mail the only copy of any record — send copies and keep originals.
- Don’t ignore a CDTFA letter while you wait to file, because deadlines on the letter control the case.
Pros and Cons of Filing on Your Own vs. With Help
Many buyers can complete CDTFA-447 themselves, but the stakes often justify professional help. Use the points below to decide.
Pros of filing on your own
- You save the cost of a CPA or attorney, which can run a few thousand dollars on a complex case.
- You know the facts best, since you took the trips and kept the receipts.
- You stay in direct contact with CDTFA, which can speed up follow-up requests.
- You avoid sharing private travel and financial records with a third party.
- You build your own audit file, which helps if the case is reopened later.
Cons of filing on your own
- You may miss a defense under Regulation 1620 that a tax pro would spot.
- You may miss a procedural deadline that triggers a Notice of Determination.
- You may answer a question in a way that creates an admission, since the form is sworn.
- You may underestimate the volume of documents auditors expect.
- You may struggle to handle an appeal at the Office of Tax Appeals without prior experience.
A useful rule of thumb is to hire help when the property’s purchase price is over about $250,000, when there were any California entries, or when CDTFA has already issued a notice.
Filing on Your Own vs. With a Tax Professional
| Factor | Self-Prepared vs. Professional |
|---|---|
| Cost | $0 out of pocket vs. typically $1,500–$10,000 in fees |
| Time investment | 20–60 hours of personal time vs. 5–15 hours, mostly spent gathering documents |
| Risk of procedural error | Higher, especially on deadlines vs. Lower, since the pro tracks dates |
| Knowledge of Regulation 1620 | Limited unless you study the rule vs. Deep, with case experience |
| Appeal readiness | Weaker without prior practice vs. Stronger, since the pro can file the petition |
FAQs
Is CDTFA-447 the same as a use tax return?
No. CDTFA-447 is a sworn statement supporting a claim that no use tax is owed; the use tax return itself is filed on a CDTFA-401 series form when tax is due.
Do I have to file the form if I never bring the property to California?
No. The form is only required when CDTFA opens a use tax inquiry or when the buyer registers the property in California after the test period.
Can I e-sign the declaration on the form?
No. CDTFA requires a wet-ink signature on the perjury declaration because the form is sworn under Code of Civil Procedure §2015.5.
Is the test period 12 months or six months?
Yes, it is 12 months for purchases made on or after October 1, 2008, under R&TC §6248, which extended the older six-month rule.
Do I write the contract date or the delivery date in the date of purchase box?
No, you do not write the contract date; write the delivery date, because that is when functional use begins under Regulation 1620.
Should I list the marina as my mailing address in Section 2?
No. Use a personal mailing address where you can receive certified mail; the marina goes in the storage field instead.
Do I include trade-in value in the purchase price?
Yes. Include the cash paid plus the agreed value of any trade-in, since California measures use tax on the gross price under Regulation 1610.
Can a brief California stop ruin my claim?
No, not always; brief, documented entries can be allowed if they fit a recognized exception, but every entry must be disclosed on the form.
Is CDTFA-447 enough on its own?
No. The form must be paired with bills of sale, slip or hangar receipts, insurance policies, and travel logs to be persuasive.
Do I write NONE or leave the entries field blank if the property never entered California?
Yes, write NONE in capital letters, because a blank reads to an auditor as an unanswered question.
Can my CPA sign the form for me?
No, unless you have filed a CDTFA Power of Attorney; otherwise the buyer must sign personally.
Is interest charged if I file the form late?
Yes. Interest under R&TC §6591 runs from the original due date until the tax is paid, even if you eventually win the claim.
Do I need to list every fuel stop in Section 9?
No, the form asks for storage and use locations, not every stop; keep fuel receipts in your file as backup proof.
Can I file CDTFA-447 before I get a notice from CDTFA?
Yes. Self-filing before a notice can speed up clearance, especially when registering the property with the DMV or recording it with the FAA after the test period.
Related reading
- How to Fill Out California Form CDTFA-1054 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-230 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-401-A (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-401-2 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-1064 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-1116 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-AB (w/Examples) + FAQs