Many documents cannot be filed because of name issues, errors, omissions or misstatements contained in the proposed filings submitted to this office. The following filing tips are designed to help you meet the minimum filing requirements of the California Corporations Code. They are not intended to provide legal or business advice. If you have specific legal questions or concerns, please consult a private attorney.
Once the Application is printed, completed, signed and mail with appropriate fees (See fee schedule) to:
Nevada County Recorder
950 Maidu Avenue Suite 210
Nevada City, California 95959
**FEES: Fees can be found on Fee Schedule or on the Application.
Three Certified copies will be returned once the Fictitious Business Name Statement is filed. All new Fictitious Business Names Statements and/or ones with changes from past filing will be required to: Publish the Fictitious Business Names Statement in a newspaper of general circulation, once a week for four consecutive weeks, with the first publication occurring within 30 days of the filing date.
Newspapers have cut off dates, so you will want to deliver your Fictitious Business Name Statement to the newspaper as soon as possible or call them to verify what their cut off date is. If you do not begin publication within 30 days of the filing date, a new Fictitious Business Names Statement must be filed and published. The Fictitious Business Name Statement will expire 5 years from the date of filing. We send out a 60-day notice letter that your Fictitious Business Name Statement is going to expire; however, if you do not receive the notice it is still up to you to know when to renew the Fictitious Business Name Statement.
If you renew your Fictitious Business Name Statement prior to expiration, and all the information is the same, you will not have to publish the renewal.
More information on Fictitious Business Name Statement.
When purchasing items for resale, registered sellers may avoid the sales tax by giving their supplier adequate documentation in the form of a resale certificate. A resale certificate indicates the item was in good faith that the purchaser would resell the item and report tax on the final sale. As a seller, you may also accept resale certificates from others who wish to purchase items for resale. The certificate may be in any form, but a blank certificate is available online.
The certificate may be in any form so long as it contains:
- The name and address of the purchaser.
- The purchaser’s seller’s permit number (unless they are not required to hold one*).
- A description of the property to be purchased.
- An explicit statement that the described property is being purchased for resale.
- The date of the document.
- The signature of the purchaser or someone approved to act on his or her behalf.
For more information, please see Resale Certificate Tips (Publication 103).
* Some businesses are not required to hold a seller’s permit (for example, a business may not make sales in this state or it may not sell property that is subject to sales tax when sold at retail). If you are selling to a purchaser who is not required to hold a seller’s permit but who wishes to make a purchase using a resale certificate, the purchaser must indicate on the certificate that he or she does not hold a seller’s permit and why a permit is not required.
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