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State of California Franchise Tax Board




Enterprise Zones (EZ)

Local Agency Military Base Recovery Areas (LAMBRA)

Los Angeles Revitalization Zone (LARZ) [Expired]

Manufacturing Enhancement Areas (MEA)

Targeted Tax Areas (TTA)


Telephone assistance is available from 8 a.m. until 5 p.m. Monday through Friday, except state holidays. We may modify these hours without notice to meet operational needs.

  • 800.852.5711 from within the United States
  • 916.845.6500 from outside the United States (not toll-free)

Assistance for persons with disabilities: We comply with the Americans with Disabilities Act. Persons with hearing or speech impairments please call TTY/TDD 800.822.6268.


Chat with an FTB Representative