Field Office Exception to No-Cash Policy

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February 11, 2016

Purpose of Bulletin

To inform staff that effective immediately, the Franchise Tax Board (FTB) field offices will allow exceptions to our “No-Cash Policy.” All field offices will accept cash in situations where our “No-Cash Policy” would create an undue hardship for tax and non-tax customers.


In October 2015, the FTB fully implemented a “No-Cash Policy” in all field offices. Our policy could create an undue hardship for customers who are unable to use alternative methods to make payments. An exception process is now in place for customers whose only available method of payment is cash.

Additional Information

FTB staff should encourage customers to pay by web pay, check, credit card, money order or cashier’s check. If the customer cannot pay by any means other than cash, please direct them to the closest field office to arrange payment. Exact change will be required to complete any cash transaction.

Taxpayer Inquiries

Direct customer inquiries to the local field offices.

Los Angeles
300 S. Spring St., Suite 5704, Los Angeles, CA 90013

1515 Clay St., Suite 305, Oakland, CA 94612

3321 Power Inn Rd., Suite 250, Sacramento, CA 95826

San Diego
7575 Metropolitan Dr., Suite 201, San Diego, CA 92108

Santa Ana
600 W. Santa Ana Blvd., Suite 300, Santa Ana, CA 92701

San Francisco
121 Spear St., Suite 400, San Francisco, CA 94105

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