TRUE OR FALSE 2. (L01) A person can change their State of residency by formal declaration. 21. (L07) If a taxpayer is selling his principal residence, withholding is required if the sales price is over $100,000. 22. (L08) A taxpayer who estimates next year's income, deductions, tax liability and credits and determines that $500 or more will be due, always must submit estimated tax payments. 10. (LO3) A person who enters the military when a resident of California remains a resident of California even if out of the state on Temporary Duty orders. 11. (LO3) Annie came to California with her husband who is a member of the U.S. Navy and stationed in San Diego. Both Annie and her husband are residents of Michigan. If Annie earns a wage for providing services to an employer, her income is not taxable in California. 23. (L08) Estimated tax payments can be avoided by paying for having withheld) at | least the same amount of tax this year as was paid last year for a taxpayer with AGI of $70,000. 24. (L09) All paid tax preparers must be certified by the California Tax Education Council. 25. (L09) California (CTEC) certified tax preparers must complete continuing education requirements. 26. (L10) Proceeds from a Qualified Tuition Program not spent on qualified expenses are subject to California income tax. 14. (L04) A part-year California resident uses Schedule CA(540) to compute the California portion of income. 16. (LO5) A taxpayer can choose to not pay the use tax when filing a California income tax return. 17. (LO5) Non-payment of the required use tax can result in a penalty. TRUE OR FALSE 2. (L01) A person can change their State of residency by formal declaration. 21. (L07) If a taxpayer is selling his principal residence, withholding is required if the sales price is over $100,000. 22. (L08) A taxpayer who estimates next year's income, deductions, tax liability and credits and determines that $500 or more will be due, always must submit estimated tax payments. 10. (LO3) A person who enters the military when a resident of California remains a resident of California even if out of the state on Temporary Duty orders. 11. (LO3) Annie came to California with her husband who is a member of the U.S. Navy and stationed in San Diego. Both Annie and her husband are residents of Michigan. If Annie earns a wage for providing services to an employer, her income is not taxable in California. 23. (L08) Estimated tax payments can be avoided by paying for having withheld) at | least the same amount of tax this year as was paid last year for a taxpayer with AGI of $70,000. 24. (L09) All paid tax preparers must be certified by the California Tax Education Council. 25. (L09) California (CTEC) certified tax preparers must complete continuing education requirements. 26. (L10) Proceeds from a Qualified Tuition Program not spent on qualified expenses are subject to California income tax. 14. (L04) A part-year California resident uses Schedule CA(540) to compute the California portion of income. 16. (LO5) A taxpayer can choose to not pay the use tax when filing a California income tax return. 17. (LO5) Non-payment of the required use tax can result in a penalty