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Interested Parties Meetings

Archive

R&TC refers to Revenue & Taxation Code

2018

Topic: (R&TC refers to Revenue & Taxation Code) Date and Time Notice / Information
"Alternative Apportionment Method Petition Procedures" – To elicit public input on amendments to the regulations pertaining to the consideration of Section 25137 petitions by the three-member Franchise Tax Board. November 26, 2018 
10 AM

Meeting Notice and Information | Explanation of Draft Language | Draft Language

"Assignment of Credits - Eligible Assignees and Reorganizations" – To elicit public input on potential adoption of California Code of Regulations, title 18, section 23663-6. June 12, 2018,
1 PM

Meeting Notice and Information | Draft Language | Explanation and Background

"Sales Factor Regulation" – To elicit public input on potential amendments to California Code of Regulations, title 18, section 25136-2, regarding Market-Based Rules for Sales Other Than Sales of Tangible Personal Property. May 18, 2018,
10 AM

Meeting Notice and Information | Draft Language | Explanation and Background | 50 State Analysis – Asset Management | 50 State Analysis – Definition of Sales | 50 State Analysis – Freight Forwarding | 50 State Analysis – Income Producing Activity/Cost of Performance | 50 State Analysis – Intangibles | 50 State Analysis – Services

"Cannabis Business Income Taxes & You" – Interested Parties Meeting – To share information about income taxation of cannabis businesses, seek input from cannabis businesses about the challenges they face, and identify effective tools to assist them. January 29, 2018, 1:30 PM

Tax News Article
Administration East Building

(Google map)
700 Exposition Park Drive
Los Angeles, CA 90037

Use Visitor Parking Structure.

2017

Topic Date Notice / Information

"Cannabis Businesses Interested Parties Meeting" – To solicit public input on developments in income tax administration relating to the cannabis industry.

We are planning another meeting early next year in southern California. Please continue to check our website for updated information.

December 5, 2017
"Apportionment and Allocation of Partnership Income" – A public hearing to elicit public input on potential regulations regarding proposed changes to California Code of Regulations, title 18, sections 25137-1 and 17951-4. December 18, 2017
"Withholding on Domestic Pass-Through Entities" – To elicit public input on the proposed addition of California Code of Regulations, title 18, section 18662-7.  September 8, 2017
"Alternative Apportionment Method Petition Procedures" – To elicit public input on potential regulations pertaining to the consideration of Section 25137 petitions by the three-member Franchise Tax Board. June 30, 2017
"Space Transportation Regulation" – A formal hearing to elicit public input on potential regulations regarding space transportation activities. June 16, 2017
"Sales Factor Regulation" – To elicit public input on potential amendments to California Code of Regulations, title 18, section 25136-2, regarding Market-Based Rules for Sales Other Than Sales of Tangible Personal Property. June 16, 2017
"Sales Factor Regulation" – To elicit public input on potential amendments to California Code of Regulations, title 18, section 25136-2, regarding Market-Based Rules for Sales Other Than Sales of Tangible Personal Property. January 20, 2017

2016

Topic Date Notice / Information
"Refund Claims" – To elicit public input on potential regulations under California Code of Regulations, title 18, section 19322, regarding claims for refund. November 3, 2016
"Check-the-Box" Regulations – To discuss possible amendments to California Code of Regulations (CCR), title 18, sections 23038(b)-1, 23038(b)-2, 23038(b)-3, 23038(b)-4, and 23038(b)-5. August 3, 2016
"Withholding Regulations" – To elicit public input on potential regulations under California Code of Regulations, title 18, sections 18662-0 through 18662-6, and section 18662-8, regarding withholding. July 11, 2016
"Refund Claims" – To elicit public input on potential regulations under California Code of Regulations, title 18, section 19322, regarding claims for refund.     April 21, 2016
"Mixed Financial and Non-Financial Combined Reporting Groups" – To elicit public input on potential regulations under California Code of Regulations, title 18, sections 25137-10 and 25137-4.2. April 20, 2016
"Space Transportation Regulation" – To elicit public input on potential regulations regarding space transportation activities.  April 13, 2016
  • Meeting notice and information
  • Draft Language
"Like Kind Exchange Sourcing" - To elicit public input on potential regulations under California Code of Regulations, title 18, sections 17951-7 and 25137(e) that would address sourcing and apportionment factors in IRC section 1031 exchanges. February 3, 2016
"Check-the-Box" Regulations – To discuss possible amendments to California Code of Regulations (CCR), title 18, sections 23038(b)-1, 23038(b)-2 and 23038(b)-3. January 11, 2016

2015

Topic Date Notice / Information
Withholding Regulations– To discuss possible amendments to California Code of Regulations (CCR), title 18, sections 18662-0 through 18662-6, and section 18662-8. October 12, 2015

2014

Topic Date Notice / Information
Proposed Regulation 18662-7 – Discuss possible alternatives relating to withholding on domestic pass-through entities that would ultimately result in a new regulation. December 12, 2014
Proposed Regulation 25137-10 – Elicit public input and discussion regarding a possible regulatory effort under Revenue and Taxation Code section 25137 to address the apportionment issues that arise when a combined reporting group consists of both Financial and General corporations. December 4, 2014
Proposed Regulation 18416.5 – Second interested parties meeting to elicit input on the draft proposed regulation 18416.5 that would establish alternative communication method procedures. August 27, 2014
Proposed Regulation 25137-1 and 17951-4 – Third interested parties meeting to discuss the discussion draft and get input from the public on the proposed language as well as any other issues that may need to be addressed in the amendments to the regulations. July 8, 2014
Proposed Regulation 25136-2 – Third interested parties meeting to elicit public input on draft language for amendments to the current regulation that address certain sales of services and intangible property and not previously addressed in CCR section 25136-2, which provides a market-based approach for assignment of sales other than sales of tangible personal property to the sales factor. July 8, 2014
Proposed 23663 Regulations - To elicit public input on draft language for new regulations that address defective assignments. Prior interested parties meetings have discussed the general concept and structure of these regulations, but have not included draft regulatory language. This meeting will discuss draft language posted with this notice and invite public comment and feedback. The draft language proposes rules for allocating credits that are the subject of defective assignments and in certain circumstances providing taxpayers with some flexibility in dealing with defective assignments. June 12, 2014
Proposed Regulation 18416.5 - To discuss a new proposed regulation that would establish alternative communication method procedures under which FTB would provide notification to the taxpayer in a preferred electronic communication method designated by the taxpayer that a notice and other communication is available for viewing. March 14, 2014
Discuss a new regulation that would authorize and establish specific procedures under which FTB staff could release a lien under the discretionary language in RTC section 21019, subdivision (f). February 14, 2014
Discuss current methods to account for the proper California tax treatment of federal financial assistance received in the form of loss sharing guarantee payments pursuant to federal Loss Sharing Agreements – IRC section 597. January 29, 2014
Meeting notice and information

2013

Topic
Date Notice / Information
Second Interested Parties Meeting to discuss a proposed structural framework for regulation 23663. December 5, 2013
Discuss amendments to Regulation section 25137-1, Apportionment and Allocation of Partnership Income, and associated provisions of Regulation sections 17951-4 and 25137-2. October 18, 2013.
To discuss certain sales of services and intangible property that was not previous addressed in CCR section 25136-2, which provides a market-based approach for assignment of sales other than sales of tangible personal property to the sales factor. October 18, 2013
Discuss and determine whether a Tribal Member is "living on" or "living off" his or her own tribe's reservation for purposes of California personal income tax. September

2012

Topic Date Notice / Information
Research and Development Credit:To open dialog with the public regarding specific areas of the R&D credit including: 1) what legislative proposals should be considered, 2) best way to understand the taxpayer’s business, 3) how FTB can expedite the audit process while ensuring the documentation and substantiation is sufficient to determine the proper qualified activities and expenses, and 4) what are some solutions to overcoming base year documentation issues.

October 11, 2012

Meeting notice and information
Assignment of Credits to Combined Group Members: To elicit public input which would authorize and establish specific procedures under which taxpayers may request that Franchise Tax Board staff permit the correction of defective elections, and identify general standards under which staff would review requests for the correction of a defective election, including examples of situations where such requests may or may not likely be granted following staff review.

October 1, 2012

Market-Based Rules for Sales Other Than Sales of Tangible Personal Property:  To address certain sales of services and intangible property which were not addressed in the proposed language of CCR section 25136-2. Specifically, possible amendments include situations involving sales in connection with asset management services, dividends, and reasonable approximation of the factor information of the underlying corporation where the taxpayer does not have the factor information. March 29, 2012
Transfer of Appreciated Property to an Insurer: Discuss draft language for a new regulation under Revenue and Taxation Code section 24465. Specifically, this second IPM will address subdivision (c) (Annual Statement) of Revenue and Taxation Code section 24465.

March 29, 2012

California Child and Dependent Care Expenses (CDC) Credit:  Discuss draft language for a new regulation under Revenue and Taxation Code section 17052.6 regarding adequate records that must be maintained by the taxpayer to establish entitlement to the Child and Dependent Care Expenses (CDC) Credit.

February 15, 2012

2011

Topic Date Notice / Information
Failure to File a Return:  Discuss draft language for a new regulation under Revenue and Taxation Code section 19131 regarding a California program for the first time abatement of timeliness penalties similar to the federal first time abatement under Internal Revenue Manual section 20.1.1.3.6.1 November 1, 2011
Notice of Bankruptcy or Receivership: Second Interested Parties Meeting to discuss draft language for a new regulation pertaining to the notice requirement set forth under RTC section 19089. November 1, 2011
Sales Factor.  Sales of Tangible Personal Property; Throwback Sales:  Second Interested Parties Meeting to discuss proposed amendments to California Code of Regulations, title 18, section 25106.5, to implement Revenue and Taxation Code section 25135, as amended in 2009. October 4, 2011
Limited Liability Company Fees:  Third Interested Parties Meeting to discuss the need for possible regulatory guidance relating to the LLC fee imposed under Revenue and Taxation Code (RTC) section 17942 to address the impact of the single-factor sales election on the assignment of sales, as contained in RTC section 17942, subdivision (d)(2). October 4, 2011
Financial Institution Record Match (FIRM): Second Interested Parties Meeting to discuss draft language and elicit public input regarding what regulatory guidance, if any, should be provided to clarify the FIRM program and process under Revenue and Taxation Code section 19266. September 27, 2011
Intercompany Transactions: Elicit public input regarding proposed amendments to Regulation section 25106.5-1, regarding proposed amendments to the Deferred Intercompany Stock Account (DISA) provisions to provide additional guidance to taxpayers. August 16, 2011
Financial Institution Record Match (FIRM): Elicit public input regarding what regulatory guidance, if any, should be provided to clarify the FIRM program and process under Revenue and Taxation Code section 19266. August 16, 2011
Meeting notice and information
Withholding Regulations:Discuss the third draft of the proposed withholding regulations (Sections 18662-0 through 18662-8, 19002). July 14, 2011
Meeting notice and information
California Child and Dependent Care Expenses (CDC) Credit: Discuss proposed new regulations under Rev. & Tax. Code section 17052.6 and address: 1) what documentation is acceptable to identify the taxpayer’s claimed qualifying children and/or dependents; 2) what documentation is acceptable to identify the taxpayer’s care provider and legal presence; and what documentation is acceptable to establish payment for care services in lieu of copies of canceled checks and money orders. May 31, 2011
Sales Factor.  Sales of Tangible Personal Property; Throwback Sales: Discuss proposed amendments to California Code of Regulations, title 18, section 25106.5 to implement Revenue and Taxation Code section 25135, as amended in 2009. May 26, 2011
Transfer of Appreciated Property to an Insurer: Discuss proposed California Code of Regulations, title 18, section 24465, to implement Revenue and Taxation Code section 24465. Specifically, this IPM will address subdivisions (c) and (f) of section 24465. March 8, 2011
  • Meeting notice and information
  • Results of Interested Parties Meeting

2010

Topic Date Notice / Information
Refund Claims: Discuss updating existing Regulation Section 19322. December 3, 2010
Failure to File a Return and Failure to Pay Tax:Discuss adopting new regulations under Revenue and Taxation Code sections 19131 (Failure to file a tax return) and 19132 (Failure to pay tax). December 3, 2010
Notice of Bankruptcy or Receivership: Discuss issues to be considered in drafting language for a potential new regulation pertaining to the notice requirement set forth under Revenue and Taxation Code section 19089. December 3, 2010
Limited Liability Company Fees: Discuss the need regarding what regulatory guidance, if any, should be provided pertaining to the new LLC fee methodology imposed under Revenue and Taxation Code section 17942. November 19, 2010
Meeting notice and information
Sales Other Than Sales of Tangible Personal Property:Discuss the revised draft language for amendments to the current regulation to address the new language of Revenue and Taxation Code section 25136 which provides a market-based approach for assignment of sales other than sales of tangible personal property to the sales factor. November 8, 2010
Meeting notice and information
Specialized Tax Service Fees:Establish the amount of the fee for the issuance of a limited partnership revival confirmation letter, as required by Revenue and Taxation Code section 19591, subdivision (b)(3), for periods on or after January 1, 2011. October 27, 2010
Intercompany Transactions: Address the proper application of the subsection (e) election to report intercompany transaction income or loss on a separate entity basis. Public input needed regarding proposed amendments to the Deferred Intercompany Stock Account (DISA) provisions to provide additional guidance to taxpayers – Revenue and Taxation Code section 25106.5-1. September 22, 2010
Sales Other Than Sales of Tangible Personal Property:Address the new language of Revenue and Taxation Code section 25136 which provides a market-based approach for assignment of sales other than sales of tangible personal property to the sales factor. July 19, 2010 Meeting notice and information
Apportionment of Business Income; Election of Alternate Method: Discuss how to make the single sales factor election provided for under R&TC section 25128.5 June 1, 2010 Meeting notice and information
Suspension or Disbarment from Practice: To elicit public input on the content of the proposed regulation pertaining to persons suspended or disbarred from practice before the United States Department of the Treasury,as mandated under Revenue and Taxation Code section 19523.5. April 21, 2010
Meeting notice and information
Intercompany Transactions: To address the proper application of the subsection (e) election to report intercompany transaction income or loss on a separate entity basis. April 21, 2010
Specialized Tax Service Fees:To establish the amount of the fee for the issuance of a limited partnership revival confirmation letter as required by R&TC section 19591, subdivision(b)(3), for periods on or after January 1, 2011. March 16, 2010
Sales other than Sales of Tangible Personal Property: To address the recently enacted new version of Revenue and Taxation Code section 25136 that applies to tax years beginning on or after January 1, 2011. February 10, 2010
Apportionment of Business Income; Election of Alternate Method: Discuss how to make the single sales factor election provided for under R&TC section 25128.5 January 28, 2010

2009

Topic Date Notice / Information
Trucking Companies — Allocation and Apportionment of Income: Discuss updating existing Regulation Section 25137-11 May 26, 2009
Motion Picture and Television Film Producers, Distributors, and Television Networks - Apportionment of Income: Discuss updated existing Regulation section 25137-8 May 15, 2009
Assignments of unused tax credits between unitary affiliates: Discuss provisions of new R&TC Section 23663 April 03, 2009
Conformity: Discuss California conformity to 2008 federal income tax changes April 03, 2009
VDP public input: Request public input to make participation in the VDP more taxpayer-friendly April 01, 2009
Meeting notice and information
Amended returns and paying tax:Draft FAQs on filing amended returns and paying tax for purposes of the cure provision pursuant to R&TC Section 19138(b) March 23, 2009
California non-conformity with IRS Notice 2008-83 -Discuss Draft Regulation Section 24551 February 23, 2009
Meeting notice and information

2008

Topic Date Notice / Information
Discuss provisions of the new Revenue and Taxation Code section 19138(b) regarding payments and the filing of amended returns by May 31, 2009. December 5, 2008
Proposed 2009 California Schedule M-3 for corporations, partnerships, and Limited Liability Companies. November 12, 2008
Canceled
Regulation Section 25137-1 (Apportionment and Allocation of Partnership Income) September 19, 2008
Meeting notice and information
Proposed 2008 California Schedule M-3 for corporations, partnerships, and Limited Liability Companies. August 11, 2008
Regulation Section 23701 (Exemption from Taxation) and
Regulation Section 23772 (Information Returns and Statements Exempt Organizations)
July 22, 2008
Meeting notice and information
Regulation Section 25137-11 (Trucking Companies - Allocation and Apportionment of Income) July 17, 2008
Regulation Section 17942 (Limited Liability Company Fees) June 17, 2008
Meeting notice and information
California conformity to the 2007 federal tax code changes April 24, 2008
Regulation Section 25137-7 (Air Transportation Companies – Allocation and Apportionment of Income) and adopting Regulation Section 25101.3 (Basis for allocation of property factor as it relates to aircraft) March 27, 2008
Regulation Section 25114: Presumptions Arising from Federal Audits (For Water's-edge Taxpayers) March 25, 2008
Regulation Section 25111: Water's-Edge Election Proposed Regulation Section 25113: Water's-Edge Election March 25, 2008
Meeting notice and information
Meeting results
Legislative proposal 08-3 that would simplify the method used to report a water’s-edge taxpayer’s portion of its CFC income by conforming to the federal Subpart F rules January 15, 2008 Meeting notice and information
Meeting results
Sales factor, sales other than sales of tangible personal property in this state - Regulation section 25136 January 9, 2008
Apportionment of business income - Regulation section 25128 January 9, 2008
Apportionment of income for motion picture and television film producers and television networks-Regulation section 25137-8 January 8, 2008
Meeting notice and information
Print media - Regulation section 25137-12 January 8, 2008

2007

Topic Date Notice / Information
Airline transportation regulations September 6, 2007
Draft withholding regulations, draft forms and instructions for 2008 August 13, 2007
Second meeting on Effect of CA Supreme Court decisions in Microsoft vs. FTB and General Motors vs. FTB March 30, 2007 Meeting notice and information
A date change bill (January 1, 2007) that would conform California income tax law to selected, non-controversial changes in federal income tax law made during 2005 and 2006 March 29, 2007
Effect of Appellate Court decisions in Northwest Energetic Services, LLC vs. FTB and Ventas Finance I, LLC vs. FTB March 13, 2007 Meeting notice, agenda, and information
Tax return filing by registered domestic partners January 30, 2007 Meeting notice, agenda, and information
Effect of CA Supreme Court decisions in Microsoft vs. FTB and General Motors vs. FTB January 31, 2007 Meeting notice and information

2006

Topic Date Notice / Information
Real estate withholding (AB 2962) December 11, 2006
Registered domestic partners (SB 1827)
November 30, 2006
Reducing taxpayer burden
November 1, 2006

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Last Updated: 12.17.2018

 

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