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FTB Notices – Withdrawn/Superseded/Obsolete

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Number Title Status
2013-01 Filing of Notices Required Under Revenue and Taxation Code Section 19089
Superseded by FTB Notice 2013-02
2011-03 Abusive Tax Shelters - California Listed Transactions - Circular Cash Flow Superseded by FTB Notice 2011-04
2010-02 Treatment of the Revised Texas Franchise Tax for Purpose of Determining Eligibility for an Other State Tax Credit or a Deduction for California Income and Franchise Tax Purposes Withdrawn by FTB Notice 2014-01
2009-06 California Treatment of the Revised Texas Franchise Tax for Purposes of Determining Eligibility for an Other State Tax Credit for a Deduction for California Income and Franchise Tax Purposes Superseded by FTB Notice 2010-02
2006-2 Settlement of Administrative Civil Tax Matters in Dispute Superseded by FTB Notice 2007-2
2003-2 Settlement of Civil Tax Matter Disputes – Updated and Revised Procedures Superseded by FTB Notice 2006-2
2001-5 Limited Liability Company Fee for 2001 Superseded by FTB Notice 2001-7
2001-3 Settlement of Civil Tax Matter Disputes - Updated and Revised Procedures Superseded by FTB Notice 2003-2
2000-6 Settlement Bureau Correspondence Superseded by FTB Notice 2001-3
99-7 Settlement Bureau Correspondence Superseded by FTB Notice 2000-6
99-1 Processing of Protests Superseded by FTB Notice 2006-6
98-11 Settlement of Civil Tax Matter Disputes – Updated and Revised Procedures Superseded by FTB Notice 2001-3
97-3 Settlement Bureau Correspondence Superseded by FTB Notice 98-11
93-2 and
93-3
1992 Legislative Changes; Statute of Limitations Runs from Original Due Date and
1992 Legislative Changes; Statute of Limitations on Assessments Runs from Actual Return Filing Date – Correction to 93-2
Withdrawn by FTB Notice 93-6
92-8 Initiating Settlement of Civil Tax Matter Disputes Superseded by FTB Notice 97-3
92-3 Settlement of Civil Tax Matter Disputes Superseded by FTB Notice 98-11
91-4 Leasing Activities and Financial Corporations Superseded and Withdrawn by Legal Ruling 94-2
90-2 Michigan Single Business Tax – Deductibility Withdrawn by FTB Notice 94-4

89-493

Partnerships – Guaranteed Payments Nonresident Partners' California Source Portion, Payroll Factor Computation Superseded by revisions to Cal. Rev. & Tax Code section 17854 and Cal. Code Regs., tit. 18, section 17951-4
89-277 Taxpayers’ Bill of Rights, Franchise Tax Board Chief Counsel Superseded by FTB Notices 2009-8 and 2009-9

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