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State of California Franchise Tax Board

Changes to 2009 Forms

Updates to the Form 3805D on 01/28/2010 – – Net Operating Loss (NOL) Carryover Computation and Limitation - Pierce's Disease

We replaced text on the Form 3805D on Side 1, Part 2, Income Apportionment, title above Line 2.

Previous Version

Property Factor

Revised Version

Payroll Factor

Reason for the changes

Correct a typing error.


There is no tax impact.

Back to Tax Form Changes for 2009

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