What if your business meets these requirements and is not registered with the California State Board of Equalization?

FORBES: Should You Register For California's Amazon Tax?

Amazingly, the California Board of Equalization and the state Franchise Tax Board have had the authority to create tax whistleblower programs since 1984, but neither has had the vision to do so.

FORBES: To Cut California's Budget Gap, Cut One Sentence From State Whistleblower Law

Details of the IRS effort were revealed in a request to a federal judge in California for a John Doe summons for data that the agency wanted to serve on that state's State Board of Equalization, a taxing body.

WSJ: IRS Scrutinizes Gifts of Real Estate