Procedures & Practices
Disclaimer - The information provided in the Franchise Tax Board’s internal procedure manuals does not reflect changes in law, regulations, notices, decisions, or administrative procedures that may have been adopted since the manual was last updated.
- Audit Branch Procedure Statements — Audit reference material.
- Bank and Financial Handbook (PDF, 883 kB) — Overview of financial industry, issues, techniques and department position on issues.
- Collection Procedures Manual — Describes the desired culture and philosophy for the Collection Program.
- Disclosure Manual — Provisions Prohibiting the Disclosure of Confidential Information.
- Economic Development Areas Manual — Tax related incentives for taxpayers conducting business activities.
- Manual of Audit Procedures
(PDF, 3.1 MB) — This manual replaces the:
- Best Audit Practices — Tools and techniques for auditors.
- General Tax Audit Manual — Procedures and guidelines for completing general tax audits.
- Multistate Audit Procedure Manual — Procedures and guidelines pertinent to Multistate Tax Audits.
- Multistate Audit Technique Manual — Aid for auditors performing multistate audits.
- Partnership Technical Manual (PDF, 3.78 MB) — Technical partnership information.
- Residency and Sourcing Technical Manual — Residency and source of income audit aid.
- S Corporation Manual — S Corporation audit aid.
- Truck Control Manual (PDF, 477 kB) — Inventory management for return processing.
- Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) — Volunteer Coordinators’ Manuals.
- Water’s Edge Manual — Water’s-edge information manual.
- Workforce Planning Guide (PDF, 676 kB) — A step-by-step guide to evaluate and project workforce needs.