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FTB Final Regulations

Final regulations are rules or requirements formally approved by the Office of Administrative Law (OAL) and published in the California Code of Regulations.

Due to copyright issues, we cannot publish final regulations on our website. You can access the details of the final regulations from the Office of Administrative Law's website at www.oal.ca.gov.

Regulation Number Subject Date Filed with the
Secretary of State
Effective Date

18662-0 through 18662-8 and 19002

Withholding at Source

March 10, 2014

July 1, 2014

19266

Financial Institution Record Match

February 20, 2014

April 1, 2014

25106.5-1

Intercompany Transactions

January 8, 2014

April 1, 2014

25106.5

Combined Reporting- Sales Factor: Sales of Tangible Personal Property

November 21, 2013

January 1, 2014

17052.6

Child and Dependent Care Expenses Credit

May 31, 2013

July 1, 2013

19089

Notice of Bankruptcy or Receivership

December 18, 2012

January 17, 2013

25137-8.1
25137-8.2

Motion Picture and Television Film Producers, Distributors, and Television Networks - Apportionment of Income March 26, 2012 April 25, 2012
25136-2 Sales Other Than Sales of Tangible Personal Property In This State February 27, 2012 January 1, 2011
19591 Specialized Tax Service Fees September 26, 2011 October 26, 2011
25128.5 Single Sales Factor Formula Election Notice of Hearing September 22, 2011 October 22, 2011
25136 Sales Factor. Sales Other than Sales of Tangible Personal Property in the State. June 17 , 2010 July 17, 2010
25137-7
25101.3
Air Transportation Companies March 18, 2010 April 17, 2010
25114 Presumptions Arising from Federal Audits May 21, 2009 June 20, 2009
25111
25113
Water's-Edge Election April 6, 2009 May 6, 2009
23701
23772
Exemption from Taxation and Information Returns and Statements Exempt Organizations March 19, 2009 April 19, 2009
19503 Absence of Regulations - Nonsubstantive Changes June 23, 2008 July 23, 2008
23038(b)-2
23038(b)-3
Business Entities and Definitions and Classification of Certain Business Entities - Nonsubstantive Changes June 4, 2008 July 3, 2008
25137(c)(1)(D) Special Rules Sales Factor
(Applicable to taxable years beginning on or after January 1, 2007.)
April 29, 2008 May 29, 2008
17952 Income from Intangible Personal Property July 2, 2007 August 1, 2007
25137-14 Mutual Fund Service Providers and Asset Management Service Providers June 20, 2007 January 1, 2007
25110 Water's-Edge Election Group January 23, 2007 February 23, 2007
19591 Specialized Tax Service Fees April 24, 2006 January 1, 2006
25106.5-11 Election to File a Group Return December 9, 2005 January 9, 2006
20501
20502
20503
20504
20505
Senior Citizens Homeowners and Renters Property Tax Assistance March 15, 2005 April 15, 2005
25130
25137
Property Valuation and Other Apportionment Methods January 28, 2005 February 28, 2005
19133 Penalty for Failure to File Return Upon Notice and Demand November 23, 2004 December 23, 2004
18001-1 Credit for Taxes Paid to Another State November 16, 2004 December 16, 2004
19032 Audit Practices March 25, 2003 April 24, 2003
17053.36
23636
17053.37
23637
Joint Strike Fighter Wage Credit and Joint Strike Fighter Property Credit January 23, 2003 February 22, 2003
25137-2 Contractors-Apportionment of Income, Long-Term Contracts January 21, 2003 February 20, 2003
23334 Tax Clearance Certificate January 9, 2003 February 7, 2003
24344(c) Offset of Interest Expense Incurred for Foreign Investment October 8, 2002 November 7, 2002
17951-4
17951-6
Income from a Business, Trade, or Profession and Income from a Covenant Not to Compete Regulations December 24, 2001 January 23, 2002
19513 Estates Distributable to Nonresident Beneficiaries November 20, 2001 December 20, 2001
18567 Automatic Extension of Time for Filing Returns by Individuals, Fiduciaries, and Partnerships October 12, 2001 October 12, 2001
17267.2-1
24356.7-1
Recapture of Deduction for Qualified Property Previously Used in an Enterprise Zone February 26, 2001 March 28, 2001
25137(c) Sales Factor Regulation February 3, 2001 March 3, 2001
25106.5-0
25106.5-1
Intercompany Transactions Regulation December 28, 2000 January 1, 2001
25128
25128-1
25128-2
Apportionment of Business Income; Extractive Business Activity; Agricultural Business Activity July 7, 1999 August 6, 1999
25106.5-0
25106.5
25106.5-2
25106.5-3
25106.5-4
25106.5-5
25106.5-9
25106.5-10
Combined Reporting July 13, 1999 August 12, 1999
25111
25111-1
Water's-Edge Election and Changes for Income Years Beginning Prior to January 1, 1994 August 18, 1998 October 31, 1998
20561 Eligibility Standards for Aliens to Receive Senior Citizen Homeowner or Renter Tax Assistance March 20, 1998 April 1, 1998
23038(a)
23038(b)-1
23038(b)-2
23038(b)-3
Check-the-Box Regulations January 9, 1998 January 9, 1998