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Implementation of Senate Bill (SB) 836 - Stale-Dated Warrants (expired checks)

May 16, 2017

Purpose of Bulletin

To inform staff effective May 16, 2017, taxpayers who contact FTB regarding a stale-dated warrant older than three years from the date of issuance, are required to submit a signed claim Form 3900A for PIT or Form 3900B for BE to receive a replacement warrant. 

Background

Prior to June 27, 2016, the law provided that taxpayers who sought the replacement of a stale-dated warrant (expired check) older than three years from the date of issuance must make a government claim to the Victim Compensation and Government Claims Board.  Upon passage of SB 836, the responsibility for reissuance of stale-dated warrants (expired checks) returned to FTB.

Additional Information

When a taxpayer requests a reissuance of a stale-dated, or replacement warrant, ask the taxpayer to return the original warrant and their signed claim form to the following address:

RETURNED WARRANT DESK
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0001

When a taxpayer deposits a stale-dated warrant and then learns the bank cannot honor the warrant, the bank is often unable to return the original warrant to the taxpayer.  Under the "Check 21" law, the bank can give the taxpayer a copy of the warrant, or a substitute check. The Franchise Tax Board will accept either a bank copy of the warrant, or a substitute check in-lieu of the original stale-dated warrant.

Note: Warrants older than three years received without a signed claim form cannot be processed. The taxpayer will be contacted.

Taxpayer Inquiries

Taxpayers may contact the Franchise Tax Board at 1.800.852.5711 from 7 a.m. to 5 p.m., Monday through Friday, except state holidays.

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