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State of California Franchise Tax Board

Registered Domestic Partnerships - Attorney General seeks input on equivalency of out-of-state legal unions.

The Franchise Tax Board has submitted a request for an opinion of the Attorney General on the following question:

What jurisdictions allow a legal union of two persons of the same sex, other than a marriage, to be formed that is substantially equivalent to a domestic partnership as defined under California law (see Fam. Code, § 299.2)?

It is the policy of the Attorney General to solicit the views of all interested parties prior to issuing an opinion. If you would like to submit comments, the Office of the Attorney General has advised that a response by October 29, 2007 would be most helpful; materials received after such date will nonetheless be considered. Views submitted will be treated by the Office of the Attorney General as public records under the Public Records Act. Please address your views to: Deputy Attorney General Susan Duncan Lee, 455 Golden Gate Avenue, San Francisco, California 94102-7004; telephone (415) 703-5876; or via e-mail

Information regarding the status of this opinion request and a copy of the opinion when it is issued, as well as opinion research materials and a description of our opinion writing policies, are available on the Attorney General Opinion Unit's Internet website,

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