Chief Counsel Rulings

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Note: Chief Counsel Rulings are taxpayer-specific rulings furnished by the Franchise Tax Board in response to requests made by taxpayers and/or their authorized representatives. To protect internal proprietary information and taxpayers' privacy, these rulings have been redacted to exclude information exempt from disclosure. Asterisks (******) indicate redaction of confidential and/or proprietary information.

Years: 2007 - 2006 - 2005 - 2004 - 2003 - 2002 - 2001 - 2000

Chief Counsel Rulings - Year 2007

• January 03, 2008
• July 17, 2007
• June 4, 2007
• March 12, 2007

Chief Counsel Rulings - Year 2006

• February 28, 2006

Chief Counsel Rulings - Year 2005

• September 20, 2005
• August 25, 2005
• August 5, 2005
• May 16, 2005

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Chief Counsel Rulings - Year 2004

• September 13, 2004
• March 29, 2004

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Chief Counsel Rulings - Year 2003

• December 29, 2003
• January 29, 2003

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Chief Counsel Rulings - Year 2002

• November 13, 2002
• May 3, 2002

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Chief Counsel Rulings - Year 2001

• December 5, 2001
• October 31, 2001
• October 23, 2001
• October 15, 2001
• May 3, 2001
• February 23, 2001

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Chief Counsel Rulings - Year 2000

• December 28, 2000
• December 18, 2000
  • 20-0176
• October 11, 2000
• July 28, 2000
• July 17, 2000
• June 6, 2000

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