FTB Legal Documents, Regulations, Litigation, and Legal Staff Directory

FTB Legal Documents

• FTB Notices
• FTB Technical Advice Memorandums (TAM)
• Legal Rulings
• Chief Counsel Announcements
• Chief Counsel Rulings
• Law Summaries
• Information Letters

Regulations

• Draft
• Proposed
• Final
• Rulemaking Calendar

Litigation

• Monthly Litigation Rosters
• Unpublished Appellate Court Opinions

Legal Division Information

• Legal Division Staff Directory

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Law Summaries

• Alimony Deduction
• Dependent Exemption Credit - 2005 Tax Year and Thereafter
• Equitable Estoppel
• Filing Enforcement, Collection, and Lien Fees
• Head of Household Filing Status - Married/RDP - Tax Years 2007 and Thereafter
• Head of Household Filing Status - Unmarried/Not an RDP - Tax Years 2007 and Thereafter
• Head of Household Filing Status - Married - Tax Years 2005 and 2006
• Head of Household Filing Status - Unmarried - Tax Years 2005 and 2006
• Head of Household Filing Status - 2004 Tax Year and Prior
• Homeowner and Renter Assistance
• Interest Abatement
• Late Payment Penalty
• Nonresident Tax Computation - CA Method - 2002 and Subsequent Years
• Nonresident Tax Computation - CA Method - 2001 and Prior Years
• Reasonable Cause - Penalty Abatement
• Statute of Limitations - Assessments
• Statute of Limitations - Refunds

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Regulations

Draft

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Draft Regulation Sections 18662-0 through 18662-8 and 19002 (Withholding at Source)

• Report on Interested Parties Meeting Held August 13, 2007
• Section 18662-0 - Table of Contents
• Section 18662-1 - Withholding at Source - Generally
• Section 18662-2 - Definitions
• Section 18662-3 - Real Estate Withholding
• Section 18662-4 - Withholding on Payments (Nonresident Withholding ) - General
• Section 18662-5 - Non-Wage, Independent Contractor, Rents and Royalties, Beneficiaries of Estates and Trusts
• Section 18662-6 - Nonresident Withholding, Entertainers, Athletes and Speakers Section 18662-6 - Nonresident Withholding, Entertainers, Athletes and Speakers
• Section 18662-7 - Nonresident Withholding -- Domestic (U.S.) Pass-Through Entities
• Section 18662-8 - Reporting and Remitting Amounts Withheld
• Section 19002 - Credit for Tax Withheld

Draft Regulation Sections 24411 and 25106.5-1

• FTB Notice 2005-1 - Announcement of a Symposium to Discuss Proposed Changes to California Code of Regulations, Title 18, Sections 24411 and 25106.5-1
• Discussion Draft - Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 24411
• Discussion Draft - Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 25106.5-1
• Explanation of Discussion Draft - Proposed Changes to California Code of Regulations, Title 18, Sections 24411 and 25106.5-1
• Memo of Tom Campbell dated June 24, 2005 - Regarding Fujitsu IT Holdings v. FTB

Proposed

You will need the Adobe Acrobat Reader 5.0 or higher to view and print the following Proposed Regulations

• Proposed Regulations 23701 and 23772 – Notice of Hearing (November 25, 2008)
• Proposed Regulations 23701 and 23772 – Initial Statement of Reasons (November 25, 2008)
• Proposed Regulation 23701 – Proposed Text (November 25, 2008)
• Proposed Regulation 23772 – Proposed Text (November 25, 2008)
  

• Correction to Notice of Proposed Action for Regulations 25111 and 25113
• Proposed Regulations 25111 and 25113 – Notice of Hearing (November 14, 2008)
• Proposed Regulations 25111 and 25113 – Initial Statement of Reasons (November 14, 2008)
• Proposed Regulation 25111 – Proposed Text (November 14, 2008)
• Proposed Regulation 25113 – Proposed Text (November 14, 2008)
  

• Proposed Regulations 24411 and 25106.5-1 - Notice of Hearing (November 30, 2007)
• Proposed Regulations 24411 and 25106.5-1 - Initial Statement of Reasons (November 30, 2007)
• Proposed Regulation 24411 - Proposed Text (November 30, 2007)
• Proposed Regulation 25106.5-1 - Proposed Text (November 30, 2007)
  

Final

The final regulations can be accessed at the Office of Administrative Law's website at www.oal.ca.gov.

• Absence of Regulations - Non Substantive changes filed with the Secretary of State on June 23, 2008 and Effective July 23, 2008.
  
  • Regulation 19503
    
    
• Business Entities and Definitions and Classification of Certain Business Entities - Non Substantive changes filed with the Secretary of State June 4, 2008 and Effective July 3, 2008.
  
  • Regulation 23038(b)-2
  • Regulation 23038(b)-3
    
    
• Special Rules Sales Factor - Filed with the Secretary of State on April 29, 2008 and Effective May 29, 2008. Applicable to taxable years beginning on or after January 1, 2007.
  
  • Regulation 25137(c)(1)(D)
    
    
• Income from Intangible Personal Property - Filed with the Secretary of State on July 2, 2007 and Effective August 1, 2007.
  
  • Regulation 17952
    
    
• Mutual Fund Service Providers and Asset Management Service Providers - Filed with the Secretary of State June 20, 2007 and Effective January 1, 2007
  • Regulation 25137-14
    
    
• Water's-Edge Election Group - Filed with the Secretary of State on January 23, 2007 and Effective February 23, 2007.
  
  • Regulation 25110
    
    
• Specialized Tax Service Fees - Filed with the Secretary of State on April 24, 2006 and Effective January 1, 2006.
  
  • Regulation 19591
    
    
• Election to File a Group Return - Filed with the Secretary of State on December 9, 2005 and Effective January 9, 2006.
  
  • Regulation 25106.5-11
    
    
• Senior Citizens Homeowners and Renters Property Tax Assistance Law - Filed with the Secretary of State on March 15, 2005 and Effective on April 15, 2005.
  
  • Regulation 20501
  • Regulation 20502
  • Regulation 20503
  • Regulation 20504
  • Regulation 20505
    
    
• Property Valuation and Other Apportionment Methods - Filed with the Secretary of State on January 28, 2005 and Effective February 28, 2005.
  
  • Regulation 25130
  • Regulation 25137
    
    
• Penalty for Failure to File Return Upon Notice and Demand - Filed with the Secretary of State on November 23, 2004 and Effective on December 23, 2004.
  
  • Regulation 19133
    
    
• Credit for Taxes Paid to Another State - Filed with the Secretary of State on November 16, 2004 and effective on December 16, 2004.
  
  • Regulation 18001-1
    
    
• Audit Practices - Filed with the Secretary of State on March 25, 2003 and Effective on April 24, 2003.
  
  • Regulation 19032

• Joint Strike Fighter Wage Credit and Joint Strike Fighter Property Credit - Filed with the Secretary of State on January 23, 2003.
  
  • Regulation 17053.36
  • Regulation 23636
  • Regulation 17053.37
  • Regulation 23637
  
  
• Contractors-Apportionment of Income, Long-Term Contracts - Filed with the Secretary of State on January 21, 2003.
  
  • Regulation 25137-2
    
    
• Tax Clearance Certificate - Filed with the Secretary of State on January 9, 2003 and Effective on February 7, 2003.
  
  • Regulation 23334
    
    
• Offset of Interest Expense Incurred for Foreign Investment - Filed with the Secretary of State on October 8, 2002.
  
  • Regulation 24344(c)
  
  
• Income From a Business, Trade or Profession and Income From a Covenant Not to Compete Regulations - Filed with the Secretary of State on December 24, 2001 and Effective on January 23, 2002.
  
  • Regulation 17951-4
  • Regulation 17951-6
  
  
• Estates Distributable to Nonresident Beneficiaries - Filed with the Secretary of State on November 20, 2001 and Effective on December 20, 2001.
  
  • Regulation 19513
  
  
• Automatic Extension of Time for Filing Returns by Individuals, Fiduciaries, and Partnerships - Filed with the Secretary of State and Effective on October 12, 2001.
  • Regulation 18567
    
    
• Recapture of Deduction for Qualified Property Previously Used in an Enterprise Zone - Filed with the Secretary of State on February 26, 2001.
  • Regulations 17267.2-1 and 24356.7-1
    
    
• Sales Factor Regulation - Filed with the Secretary of State on February 3, 2001.
  • Regulation 25137(c)
    
    
• Intercompany Transactions Regulation - Filed with the Secretary of State January 1, 2001.
  
  • Regulation 25106.5-0 (Table of Contents)
  • Regulation 25106.5-1
    
    
• Treasury Regulation 1.1502-13, as of March 17, 1997, Intercompany Transactions, can accessed by clicking on the following:
  • Code of Federal Regulations
  • Combined Reporting Regulations - Filed with the Secretary of State December 1, 2000
  • 25106.5-0 Table of Contents
  • 25106.5 General Rules for Combined Reporting
  • 25106.5-2 Capital and Involuntary Conversion Gains and Losses in a Combined Report

• Formula to be used to apportion the business income of a corporate taxpayer which has business income from sources both within and without this state. Filed with the Secretary of State on July 7, 1999.
  
  • Regulation 25128
  • Regulation 25128-1
  • Regulation 25128-2
  Filed with the Secretary of State on July 13, 1999.
  • Regulation 25106.5-0 (table of contents)
  • Regulation 25106.5 (pertaining to general rules for combined reporting)
  • Regulation 25106.5-2 (pertaining to capital, Section 1231 (Internal Revenue Code), and involuntary conversion gains and losses in a combined report)
  • Regulation 25106.5-3 (pertaining to accounting methods and elections in a combined report)
  • Regulation 25106.5-4 (pertaining to fiscalization of income to a principal member's accounting period in a combined report)
  • Regulation 25106.5-5 (pertaining to interest offset in a combined report)
  • Regulation 25106.5-9 (pertaining to partial period combined reporting)
  • Regulation 25106.5-10 (renumbering from Section 25106.5-3)
    
    
• Water's-Edge Election and Changes for Income Years Beginning Prior to January 1, 1994. Filed with the Secretary of State on October 1, 1998.
  
  • Proposed Regulation 25111
  • Regulation 25111 Table of Contents Proposed Regulation 25111-1
  • Regulation 25111-1 Table of Contents
    
    
• Eligibility Standards for Aliens to Receive Senior Citizen Homeowner or Renter Tax Assistance. Filed with the Secretary of State on August 18, 1998.
  
  • Regulation 20561
    
    
• Check-the-box Regulations. Filed with the Secretary of State on January 9, 1998.
  
  • Regulation 23038(a)
  • Regulation 23038(b)-1
  • Regulation 23038(b)-2
  • Regulation 23038(b)-3

Rulemaking Calendar

The complete 2008 Rulemaking Calendar can be accessed at the Office of Administrative Law's website.

Year: 2008