Some of the FTB Notices are in Adobe's Portable Document Format (PDF). You will need the Adobe Acrobat Reader 5.0 or higher to view and/or print.
Years: 2008 - 2007 - 2006 - 2005 - 2004 - 2003 - 2002 - 2001 - 2000 - 1999 - 1998 - 1997 - 1996 - 1995 - 1994 - 1993 - 1992 - 1991 - 1990 - 1989
- FTB Notice 2008-6 - Public Comment Invited on Recommendations for 2009 Rulemaking Calendar
- FTB Notice 2008-5 - California Income Tax Treatment and Tax Return Filing Obligations of Same-Sex Married Couples
- FTB Notice 2008-4 - Resolution of Bogus Optional Basis (BOB) Transactions and Certain Employee Stock Ownership Plan (ESOP) Transactions
- Closing Agreement Form (fill-in PDF)
- Instructions
- FTB Notice 2008-3 - AB 897 Implementation - Issuance of Exempt Acknowledgment Letter.
- FTB Notice 2008-2 - Processing Limited Liability Company Fee Claims for Refund as a Result of Northwest Energetic Services, LLC v. Franchise Tax Board (2008) 159 Cal.App. 4th 841.
- FTB Notice 2008-1 - Reporting Requirements Pursuant to Revenue and Taxation Code Section 18628; Conformity to Treasury Regulation Section 301.6111-3, Effective August 3, 2007.
- FTB Notice 2007-4 - Additional 45-day Extension to File Complete IRS Forms 8886 - FTB Notice 2007-3 Modified.
- FTB Notice 2007-3 - 60-Day Period to File Complete Forms 8886 for Each Taxable Year for Which Taxpayers Participated in a Reportable Transaction Prior to Imposing Penalties Under Revenue and Taxation Code Section 19772.
- FTB Notice 2007-2 - Settlement of Administrative Civil Tax Matters in Dispute.
- FTB Notice 2007-1 - California's Compliance Resolution Program for Employers Participating, or Intending to Participate, in the IRS Compliance Resolution Program Regarding Internal Revenue Code Section 409A.
- FTB Notice 2006-6 - Processing of Docketed Protests.
- FTB Notice 2006-5 - Pilot Project for One-Year Timeline in Processing Docketed Administrative Protests.
- FTB Notice 2006-4 - Withdrawal of Legal Ruling 376.
- FTB Notice 2006-3 - Effect of Microsoft Corp. v. FTB (2006) _____Cal.4th _____ on FTB Notice 2004-5.
- FTB Notice 2006-2 - Settlement of Administrative Civil Tax Matters in Dispute.
- FTB Notice 2006-1 - California Tax Shelter Resolution Initiative – California's Program for Participants in Internal Revenue Service (IRS) Settlement Initiative.
- FTB Notice 2005-7 - Information Reporting Requirements for Material Advisors Pursuant to Revenue and Taxation Code Section 18628, as Amended by AB 115; Conformity to IRC Section 6111.
- FTB Notice 2005-6 - 2005 Legislation: Conformity to IRC Section 6603 Tax Deposit Procedures; Cash Bond Procedures Repealed; FTB Notice 99-9 Superseded in Part.
- FTB Notice 2005-5 - Installment Agreements for Business Entities.
- FTB Notice 2005-4 - Interest Suspension on Amended Returns - FTB Will Follow IRS Revenue Ruling 2005-4.
- FTB Notice 2005-3 - Request for Public Comment - Discussion Draft Memorandum Regarding Proposed Changes to California Code of Regulations, Title 18, Section 25137-14.
- Discussion Paper - Proposed Regulation Section 25137-14 Symposium Discussion Paper.
- State Language - Proposed Regulation 25137-14 Language Adopted in Other States for Symposium Discussion.
- Map for Regulation Symposium Parking
- FTB Notice 2005-2 - Notice for Solicitation of Public Input for Examples of Proposed Amendments to California Code of Regulations, Title 18, Section 25110(d)(2)(F)3.
- 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.
- FTB Notice 2004-9 - Specialized Tax Service Fees. (Adobe Acrobat Reader Required).
- FTB Notice 2004-8 - Request
for Public Comment - Discussion Draft of Proposed Changes to California
Code of Regulations, Title 18, Section 25110(d)(2)(F)3.
Attachments to FTB Notice 2004-8 - Discussion Draft - Discussion Draft of Proposed California Code of Regulations, Title 18, Section 25110(d)(2)(F)3. (Adobe Acrobat Reader Required)
- Explanation of the Discussion Draft - Proposed California Code of Regulations, Title 18, Section 25110(d)(2)(F)3. (Adobe Acrobat Reader Required)
- FTB Notice 2004-7 - 2004 Legislative Change - Include Limited Liability Companies and Their Owners as Qualified Entities Under the Voluntary Disclosure Program (Adobe Acrobat Reader Required)
- FTB Notice 2004-6 - Election Under AB 263 With Respect to Dividends From Eighty Percent or More Owned Insurance Companies (Adobe Acrobat Reader Required)
- FTB Notice 2004-5 - Asserting a Revenue and Taxation Code Section 25137 Variation in an Original Return Filing: Accuracy-Related Penalties (Adobe Acrobat Reader Required)
- FTB Notice 2004-4 - Date Change for Symposium to Discuss Proposed California Code of Regulations, Title 18, Section 25106.5-11 (Adobe Acrobat Reader Required)
- FTB Notice 2004-3 - Announcement
of a Symposium to Discuss Proposed California Code of Regulations, Title
18, Section 25106.5-11 (Adobe Acrobat Reader Required)
Attachments to FTB Notice 2004-3- Discussion Draft - Discussion Draft of Proposed California Code of Regulations, Title 18, Section 25106.5-11 (Adobe Acrobat Reader Required)
- Explanation of the Discussion Draft - Proposed California Code of Regulations, Title 18, Section 25106.5-11 (Adobe Acrobat Reader Required)
- FTB Notice 2004-2 - Implementation of New Water's-Edge Election Statute (Adobe Acrobat Reader Required)
- FTB Notice 2004-1 - Tax Shelter Reporting and Registration (Adobe Acrobat Reader Required)
- FTB Notice 2003-10 - REPEAL OF THE MANUFACTURERS' INVESTMENT CREDIT (MIC)
- FTB Notice 2003-9 - Revenue Procedure 2003-33 - Automatic Extensions to Make Internal Revenue Code Section 338 Elections
- FTB Notice 2003-8 - Cancellation Of
Scheduled Symposium -- August 13, 2003
Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 17952 (Adobe Acrobat Reader Required) - FTB Notice 2003-7 - Withdrawal of Obsolete Legal Ruling (Adobe Acrobat Reader Required)
- FTB Notice 2003-6 - Procedures for Making the Election to Defer Certain Gain from the Sale of Qualified Small Business Stock (Adobe Acrobat Reader Required)
- FTB Notice 2003-5 - 2001 Legislative Changes - Informal Refund Claims (Adobe Acrobat Reader Required)
- FTB Notice 2003-4 - Announcement of a Symposium to Discuss Proposed Changes to California Code of Regulations, Title 18, Section 17952 (Adobe Acrobat Reader Required)
- Discussion Draft - Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 17952. (Adobe Acrobat Reader Required)
- FTB Notice 2003-3 - Manufactures' Investment
Credit: Ready-Mixed Concrete and Cement Trucks.
Legal Ruling 2001-4 Withdrawn
(Adobe Acrobat Reader Required) - FTB Notice 2003-2 - Settlement of Civil
Tax Matter Disputes - Updated and Revised Procedures
(Adobe Acrobat Reader Required) - FTB Notice 2003-1 - Effective Dates
- Overpayments on Prior Year Returns Legal Ruling 94-4 Withdrawn
(Adobe Acrobat Reader Required)
Attachment to FTB Notice 2003-4
- FTB Notice 2002-4 - Announcement
of a Symposium to Discuss Draft Proposed Amendments to Regulation 25137(b);
Conforming to Amendments to Regulation 25130 (Adobe Acrobat Reader
Required)
Attachments to FTB Notice 2002-04- Discussion Draft - Discussion Draft of Proposed Changes to California Code of Regulations, title 18, Section 25137(b) (Adobe Acrobat Reader Required)
- Discussion Draft - Discussion Draft of Proposed Changes to California Code of Regulations, title 18, Section 25130 (Adobe Acrobat Reader Required)
- Explanation of the Discussion Proposed Additions to Regulation 25137(b) (Adobe Acrobat Reader Required)
- FTB Notice 2002-3 - CANCELLATION
OF SCHEDULED SYMPOSIUM - APRIL 29, 2002 (Adobe Acrobat Reader Required)
DISCUSSION DRAFT ADDITION TO CALIFORNIA CODE OF REGULATIONS, TITLE 18,
SECTION 25137-2
- FTB Notice 2002-2 - Request
for Public Comment (Adobe Acrobat Reader Required)
Attachments to FTB Notice 2002-02- Discussion Draft - Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 25137-2. (Adobe Acrobat Reader Required)
- Explanation of the Discussion
Proposed Additions to Regulation 25137-2
(Adobe Acrobat Reader Required)
- FTB Notice 2002-1 - MIC Alternative Direct Labor Computation (Adobe Acrobat Reader Required)
- FTB Notice 2001-7 - Limited Liability Company Fee for 2001 and Thereafter
- FTB Notice 2001-6 - MIC Audit Policy Regarding Use of BOE Sales and Use Tax Audit Results
- FTB Notice 2001-5 - Limited Liability Company Fee for 2001
- FTB Notice 2001-4 -
Announcement of a Symposium to Discuss Draft Proposed Regulations 17053.36
and 23636 (Joint Strike Fighter Wage Credit) and 17053.37 and 23637
(Joint Strike Fighter Property Credit)
Attachments to FTB Notice 2001-4- Section 17053.36 is proposed to read (Adobe Acrobat Reader Required)
- Section 17053.37 is proposed to read (Adobe Acrobat Reader Required)
- Section 23636 is proposed to read (Adobe Acrobat Reader Required)
- Section 23637 is proposed to read (Adobe Acrobat Reader Required)
- FTB Notice 2001-3 - Settlement of Civil Tax Matter Disputes - Updated and Revised Procedures
- FTB Notice 2001-2 - Correction to FTB Notice 2000-8
- FTB Notice 2001-1 - Public Hearing Regarding Adjustment to the Limited Liability Company Fee for 2001
- FTB Notice 2000-10 - Request for Public Comment - Draft Regulation 19032 (Audit Procedures)
- FTB Notice 2000-9 - At its meeting on September 19, 2000, the Franchise Tax Board adopted a policy regarding the application of section 24344, subdivision (b), of the California Revenue and Taxation Code in light of the United States Supreme Court's decision in Hunt-Wesson, Inc. v. Franchise Tax Board, 120 S. Ct. 1022 (2000).
- FTB Notice 2000-8 - Request for Changes in Accounting Periods or Methods
- FTB Notice 2000-7 -
Audits Standards
Attachment to FTB Notice 2000-7- Discussion Draft, Section 19504 (Adobe Acrobat Reader Required)
- FTB Notice 2000-6 - Settlement Bureau Correspondence
- FTB Notice 2000-5 - Limited Liability Company Fee for 2000
- FTB Notice 2000-4
- Announcement Of A Symposium To Discuss Proposed Regulation 24344(b)
Guidelines For Handling Interest Offset Issues - To Be Held May 19,
2000
Attachment to FTB Notice 2000-4- Discussion Points Regarding Interest Offset Guidelines - (Adobe Acrobat Reader Required)
- FTB Notice 2000-3
- Announcement Of A Second Symposium To Discuss Proposed Regulations
19041 And 19044 Relating To Protests And Protest Hearings To Be Held
On May 8, 2000
Attachments to FTB Notice 2000-3- Section 19041 is proposed to read (Adobe Acrobat Reader Required)
- Section 19044 is proposed to read (Adobe Acrobat Reader Required)
- FTB Notice 2000-2
- Announcement of a Symposium to Discuss Proposed Regulations 19041
and 19044 Relating to Protests and Protest Hearings to Be Held on March
3, 2000
Attachments to FTB Notice 2000-2- Section 19041 is proposed to read (Adobe Acrobat Reader Required)
- Section 19044 is proposed to read (Adobe Acrobat Reader Required)
- FTB Notice 2000-1 - Public Hearing Regarding Adjustment to the Limited Liability Company Fee for 2000
- FTB Notice 99-9 - 1999 Legislative Changes
- FTB Notice 99-8 - Request
for Public Comment Discussion Draft Addition to Regulation Section 17951-4
Attachment to FTB Notice 99-8- Section 17951-4 is amended to read (Adobe Acrobat Reader Required)
- FTB Notice 99-7 - Settlement Bureau Correspondence
- FTB Notice 99-6 - Adjustment to the Limited Liability Company Fee for 1999
- FTB Notice 99-5 - Draft
Regulation Symposium--Intercompany Transaction Proposed 18 Cal. Code
of Reg. Section 25106.5-1
Attachment to FTB Notice 99-5- Discussion Draft, Section 25106.5-1 Regulations -- Intercompany Transactions 4/15/99
- FTB Notice 99-4 - Request
for Public Comment Discussion Draft Addition to Regulation Section 25137(b)
Attachments to FTB Notice 99-4- Explanation of the Discussion Draft, 18 Cal. Code of Reg. Section 25137(b)(1)(C). Nonjurisdictional Property-Special Rules. Property Factor.
- Proposed Addition to Regulation Section 25137(b).
- FTB Notice 99-3 - Request
for Public Comment Discussion Draft Addition to Regulation Section 25137(c)
Attachments to FTB Notice 99-3- Explanation of the Discussion Draft, 18 Cal. Code of Reg. Section 25137(c)(1)(A). Special Rules. Sales Factor.
- Section 25137 is amended to read
- FTB Notice 99-2 - Public Hearing Regarding Adjustment to the Limited Liability Company Fee for 1999
- FTB Notice 99-1 - Processing of Protests
- FTB Notice 98-12 - Draft
Legislation Symposium - Taxation of Trusts Resulting From the Trend
Toward Nationwide Trust Administration
Attachments to FTB Notice 98-12- Analysis of Trust Taxation in California and Proposed Solution to Problems Generated Due to Trend to Nationwide Trust Administration
- List of Water's-Edge Invalidation Circumstances
- FTB Notice 98-11 - Settlement of Civil Tax Matter Disputes - Updated and Revised Procedures
- FTB Notice 98-10 - IRS Revenue Procedure 97-44
- FTB Notice 98-9 - Draft Regulation Symposium--Weight Given To The Sales Factor In The Apportionment Formula. Proposed Amendment of 18 Cal. Code Regs. Sec. 25128 And Addition Of New Reg. Sec. 25128-1 and 25128-2
- FTB Notice 98-8 - Draft Regulation Symposium--Apportionment of Income Proposed Addition to 18 Cal. Code Regs. Sec. 25137 Net Gains from Sale of Certain Intangibles
- FTB Notice 98-7 - 1997 Tax Law Changes Enacted In 1998
- FTB Notice 98-6 - Subject: Increased Interest On Large Corporate Underpayments FTB Notice 91-5 Modified
- FTB Notice 98-5 - Subject: AB 713 - Interest Abatement Requests
- FTB Notice 98-4 Symposium--Combined Report Mechanics Proposed 18 Cal. Code of Reg. Sec. 25106.5 - Draft Regulation (Excluding Proposed 25106.5-A, Intercompany Transactions)
- FTB Notice 98-3 - Subject: S Corporations - Change In Accounting Method From Bad Debt Reserve for Banks, Savings and Loan Associations, and Financial Corporations
- FTB Notice 98-2 - Subject:
Drafting Symposium - Amendment of Regulation 25111 Relating to the Making
and Perfection of Water's-Edge Elections, and Legislative Proposal Allowing
for Perfection of Elections for Prior Years and Simplified Election
Process for Subsequent Years
Attachments to FTB Notice 98-2- Draft Statutory Language to Provide---Broad Discretionary Authority to Perfect Invalid Water's-Edge Elections, a Top Tier Corporation Water's-Edge Election, and Limited Discretionary Authority to Perfect Invalid Water's-Edge Elections Subsequent to Statutory Amendments
- List of Water's-Edge Invalidation Circumstances
- Water's-Edge Invalidation Cases As of January 30, 1998
- FTB Notice 98-1 - Subject:
Request for Public Comment: Discussion Draft Amendment to Regulation
Section 25137: Net Gains From Sale of Certain Intangibles in the Sales
Factor
Attachments to FTB Notice 98-1- Discussion Draft, Proposed Amendment to Regulation Section 25137. Net Gains from Sale of Certain Intangibles
- Explanation of the Discussion Draft, 18 Cal. Code of Reg. Section 25137 or 25137-__. Net Gains from Sale of Certain Intangibles--Apportionment of Income.
- FTB Notice 97-10 - Subject:
Request for Public Comment Discussion Draft of Regulation 25106.5-A:
Treatment of Intercompany Transactions
Attachments to FTB Notice 97-10:- Discussion Draft, Section 25106.5-1A Regulations -- Intercompany Transactions
- Explanation of the Discussion Draft of the Section 25106.5-1A Regulations
- FTB Notice 97-9 - Subject:
Request For Public Comment - Discussion Draft of Regulation 25137-13:
Telecommunications, Subscription Television, Internet Access, and Electronic
Information Services (September 5, 1997)
Attachments to FTB Notice 97-9:- Discussion Draft, Section 25137-13 Regulations
- Explanation of the Discussion Draft of the Section 25137-13 Regulations
- FTB Notice 97-8 - Subject: Refund Claims: Full Payment Of Tax, Penalties and Interest (September 4, 1997)
- FTB Notice 97-7 - Subject:
Request for Public Comment Water's-Edge White Paper (August 15, 1997)
Attachments to FTB Notice 97-7:- Water's-Edge White Paper
- Water's-Edge White Paper Attachments
- Revenue Estimates
- Draft Statutory Language
- FTB Notice 97-6 - Subject:
Request for Public Comment Discussion Draft of Regulation 25106.5 Combined
Report Mechanics (August 12, 1997)
Attachments to FTB Notice 97-6:- Discussion Draft,
Section 25106.5 Regulations -- Mechanics of Combined Reporting
Version 1 -- FTB Notice 90-3 (Finnigan/Nutrasweet) - Discussion Draft,
Section 25106.5 Regulations -- Mechanics of Combined Reporting
Version 2 -- Changes In Version 1 to Reflect FTB Legal Ruling 234 (Joyce) - Explanation of the Discussion Draft of the Section 25106.5 Regulation -- Mechanics of Combined Reporting
- Discussion Draft,
Section 25106.5 Regulations -- Mechanics of Combined Reporting
- FTB Notice 97-5 - Subject:
Request for Public Comment Regarding Discussion Draft of Regulation
Sections 25128, 25128-1, 25128-2 (Extractive and Agriculture Business
Activity) (July 1, 1997)
Attachments to FTB Notice 97-5:- Discussion Draft of Regulation Section 25128. Apportionment Formula.
- Explanation of the Discussion Draft of the Section 25128 Regulations
- FTB Notice 97-4 - Subject: Legal Ruling 402 Withdrawn (June 2, 1997)
- FTB Notice 97-3 - Subject: Settlement Bureau Correspondence (April 1, 1997)
- FTB Notice 97-2 - Subject: Combined Reporting Treatment of Parent's Gain From Nondividend Distributions in Excess of Basis (February 21, 1997)
- FTB Notice 97-1 - Subject: Public Meeting on February 6, 1997 Regarding AMT Simplification AB 2414 (Stats. 1996, Ch. 428) (January 24, 1997)
Notices - Year 1996
- FTB Notice 96-5 - Subject: California Nonconformity To Recent Federal Legislation (December 6, 1996)
- FTB Notice 96-4 - Subject: Financial Corporation Offset; Clarification Of Legal Ruling 89-1 (October 3, 1996)
- FTB Notice 96-3 - Subject: IRS Revenue Procedure 96-31 (September 20, 1996)
- FTB Notice 96-2 - Subject: FTB Form 3565, Small Business Stock Questionnaire (May 6, 1996)
- FTB Notice 96-1 - Subject: New Legal Branch Post Office Box (April 26, 1996)
Notices - Year 1995
- FTB Notice 95-3 - Subject: Manufactures' Investment Credit, Draft Proposed Regulations, Extension of Comment Period To August 25, 1995
- FTB Notice 95-2 - Subject: Request for Public Comment, Proposed Regulations, Manufactures' Investment Credit
- FTB Notice 95-1 - Subject: Separate State Elections
Notices - Year 1994
- FTB Notice 94-10 - Subject: Notice of Symposium on Apportionment of Telecommunications Companies and Information Service Providers
- FTB Notice 94-9 - Subject: Employer Child Care Program / Contribution Credit Salary Reduction Agreements Statutory Changes Made by AB 3144 (Stats 1994, Ch. 748) Legal Ruling 93-1 Superseded and Replaced
- FTB Notice 94-8 - Subject: Franchise Tax Board Audit Manuals
- FTB Notice 94-7 - Subject: FTB Pre-Drafting Symposium on Proposed Regulations for Manufactures' Investment Credit
- FTB Notice 94-6 - Subject: Revenue Procedure 92-20
- FTB Notice 94-5 - Subject: Request for Public Comment - Drafting of Proposed Regulations Manufactures' Credit
- FTB Notice 94-4 - Subject: Deductibility of the Michigan Single Business Tax
- FTB Notice 94-3 - Subject: Request for Public Comment - Proposed Regulation-Single Weighted Sales Factor - Agricultural and Extractive Industries
- FTB Notice 94-2 - Subject: Deductibility of Points by Purchase of Homes
- FTB Notice 94-1 - Subject: LARZ NOL Elections - Amended Returns
Notices - Year 1993
- FTB Notice 93-9 - Subject: LARZ Elections - Amended Returns
- FTB Notice 93-8 - Subject: Qualified Settlement Funds - Elections, Penalties, Procedures, and Filing
- FTB Notice 93-7 - Subject: Election of Senate Bill 671 on Water's-Edge Election
- FTB Notice 93-6 - Subject: Statutory Changes Made by SB 3 (Stats 1993, Ch. 31) FTB Notices 93-2 and 93-3 Withdrawn
- FTB Notice 93-5 - Subject: Substantial Understatement Penalty - 18 CCR 25934.4
- FTB Notice 93-4 - Subject: Withholding on Nonresident Independent Contractors
- FTB Notice 93-3 - Subject: 1992 Legislative Changes; Statute of Limitations on Assessments Runs From Actual Return Filing Date - Correction to FTB Notice 93-2
- FTB Notice 93-2 - Subject: 1992 Legislative Changes; Statute of Limitations Runs From Original Due Date
- FTB Notice 93-1 - Subject: Protective Claims - Water's-edge Election Fees
Notices - Year 1992
- FTB Notice 92-12 - Subject: Clarification of FTB Notice 92-9; Substantial Understatement Penalty Guidelines
- FTB Notice 92-11 - Subject: Automatic Paperless Extensions, Bank and Corporation Tax Law
- FTB Notice 92-9 - Subject: Substantial Understatement Penalty Guidelines; Corporations Subject to IRS Coordinated Examination Program
- FTB Notice 92-8 - Subject: Initiating Settlement of Civil Tax Matter Disputes
- FTB Notice 92-7 - Subject: 1- Application of Revenue and Taxation Code Section 24405(c) 2- Application of Alternative Minimum Tax to Credit Unions
- FTB Notice 92-6 - Subject: Research and Experimental Expenditures
- FTB Notice 92-5 - Subject: Classifications of Organizations Limited Liability Companies
- FTB Notice 92-4 - Subject: Revised Diverse Business Audit Guidelines
- FTB Notice 92-3 - Subject: Settlement of Civil Tax Matter Disputes
- FTB Notice 92-2 - Subject: California Conformity to Federal Reporting Requirements Relating to Certain Transfers to Foreign Persons (Internal Revenue Code § 6038B)
Notices - Year 1991
- FTB Notice 91-5 - Subject: Increased Interest on Large Corporate Underpayments
- FTB Notice 91-4 - Subject: Leasing Activities and Financial Corporations
- FTB Notice 91-3 - Subject: Automatic Paperless Extensions, Personal Income Tax Law
- FTB Notice 91-2 - Subject: Taxation of Contributions in Aid of Construction
- FTB Notice 91-1 - Subject: Questions and Answers on Withholding on Sales of Real Property by Nonresidents
Notices - Year 1990
- FTB Notice 90-5 - Subject: Domestic (Nonforeign) Nonresident Partner Withholding Guidelines
- FTB Notice 90-4 - Subject: Corporate Estimate Penalty Exceptions; State-Federal Differences
- FTB Notice 90-3 - Subject: Sales Factor Throwback; Revenue and Taxation Code § 25135
- FTB Notice 90-2 - Subject: Michigan Single Business Tax - Deductibility
- FTB Notice 90-1 - Subject: Withdrawal of Franchise Tax Board Audit Rulings
Notices -- Year 1989
- FTB Notice 89-714 - Subject: Deferral of Action on Refund Claims Pending Decision of Barclays Bank International Ltd., Etc. v. Franchise Tax Board 3 Civil C003388
- FTB Notice 89-713 - Subject: Proposed Unitary Business Regulations
- FTB Notice 89-601 - Subject: Announcement Re: Water's-Edge Election
- FTB Notice 89-004 - Subject: Combined Reporting
- FTB Notice 89-197 - Subject: Water's-Edge Election
- FTB Notice 89-110 - Subject: Mole-Richardson Inc. v. Franchise Tax Board Superior Court of Los Angeles County, No. C 554842
- FTB Notice 89-714a - Subject: Deferral of Action on Refund Claims Pending Decision of Barclays Bank International, Ltd., Etc. v. Franchise Tax Board, 3 Civil C003388
- FTB Notice 89-714 - Subject: Deferral of Action on Refund Claims Pending Decision of Barclays Bank International, Ltd., Etc. v. Franchise Tax Board, 3 Civil C003388
- FTB Notice 89-659 - Subject: Revisions to Published Franchise Tax Board Positions - Statutory Changes. FTB Notices 88-218, 88-315, 88-357, 88-711 and Legal Ruling 431 Modified
- FTB Notice 89-528 - Subject: Corporate Partners - Recomputation of Depreciation
- FTB Notice 89-493 - Subject: Partnerships - Guaranteed Payments Nonresident Partners' California Source Portion, Payroll Factor Computation
- FTB Notice 89-471 - Subject: Colgate-Palmolive Company, Inc. v. Franchise Tax Board
- FTB Notice 89-364 - Subject: Homeowners Associations, California - Federal Differences
- FTB Notice 89-314 - Subject: Federal Gasoline and Special Fuels Credit - Internal Revenue Code § 34
- FTB Notice 89-277 - Subject: Taxpayers' Bill of Rights, Franchise Tax Board Chief Counsel
- FTB Notice 89-129 - Subject: Computation of Distributive Shares, Limited Partnership Minimum Tax, S Corporation 2½ % Tax