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LEGAL RULING 98-2

STATE OF CALIFORNIA
FRANCHISE TAX BOARD - Legal Branch
PO Box 1720
Rancho Cordova CA 95741-1720
(916) 845-3309 Fax (916) 845-3868

KATHLEEN CONNELL
CHAIR

DEAN ANDAL
MEMBER

CRAIG L. BROWN
MEMBER

May 12, 1998

SUBJECT:  WITHDRAWAL OF OBSOLETE LEGAL RULINGS

A number of the Legal Rulings that this Department has issued are no longer applicable due to subsequent court decisions and legislative changes. This notice is to advise that each of the Legal Rulings on the attached list is hereby withdrawn.

Review of Legal Rulings is continuing and it is anticipated that additional rulings will be withdrawn. In this event, a future notice or notices will be issued.

Drafting Information

The principal author of this ruling is W. Daniel Converse of the Franchise Tax Board Legal Branch. For further information regarding this ruling, contact Mr. Converse at the Franchise Tax Board Legal Branch, P.O. Box 1720, Rancho Cordova, CA 94751-1720.