Skip to Main Content

Multistate Audit Technique Manual - Table of Contents

We would really like to know if you find our manuals useful. Please let us know via this "feedback" page. Thank you for taking the time to provide your comments.

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.

FTB's Mission & Statement of Principles of Tax Administration.

You need Adobe Reader to view and print this manual.

Section Description
0100 Introduction
0500 Terms and Definitions
1000 Relevant Law
2000 Preaudit Procedures
3000 Unity
3500 Guidelines for Auditing Unity
4000 Nonbusiness Income
5000 Calculation of Business Income
6000 State Adjustments
7000 Apportionment Formula
7100 Property Factor
7300 Payroll Factor
7500 Sales Factor
7595 Vendor Allowances - Retailer Perspective
7700 Special Formulas and Industries with Unique Apportionment Problems
7900 Intrastate Apportionment
8000 Net Operating Loss
8500 Alternative Minimum Tax
9000 Tax Credits
10000 Earnings & Profits and Distributions

Back to Top

Is there something wrong with this page?

Help us improve our website

Don't include social security numbers or other personal/confidential information.

Last Updated: 09.19.2018


You are leaving

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.