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State of California Franchise Tax Board

Guidelines for tax clearance when the 15th day of taxable year falls on a weekend, holiday, or during presidentially declared disaster


To advise staff how to treat requests for tax clearance when the 15th day of the business entity's new tax year falls on a weekend, holiday, or during a presidentially declared disaster.


Differences exist in the statutory language and administration of the Corporations Code by the Secretary of State and the Revenue and Taxation Code by the Franchise Tax Board concerning when a document is considered to be "filed." The SOS date stamps and processes documents as of the date received without regard to postmark. FTB accepts documents as timely if the postmark is no later than the due date of a return or payment.


The following guidelines reconcile these differences and provide business entities treatment consistent with other FTB filing and payment policies.


To avoid entering another tax period and owing the minimum franchise or annual tax, a dissolving or canceling entity must conduct no activity during the new tax year and that year must be 15 days or less (R&TC Sections 17946 and 23114).

If the dissolving or canceling entity's 15th day of the next taxable year falls on a weekend or holiday, FTB may accept a dissolution date from SOS of the next business day as deemed dissolved on or before the 15th day if the entity can provide proof of postmark by:

  • Sending the items registered or overnight shipping using a method that documents the date of mailing as well as the date of delivery.
  • Providing evidence that documents were shipped to the SOS before the 15th of the month and that the 3555 was "filed" by the SOS within one business day of the documented delivery of that package.

FTB will then accept it as a timely request for tax clearance. Postage marks without supporting delivery confirmation (such as regular ground mail) are not acceptable.


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