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	<loc>https://www.ftb.ca.gov/about-ftb/data-reports-plans/Summary-of-Federal-Income-Tax-Changes/2018.pdf</loc>
	<lastmod>2025-09-24</lastmod>
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	<lastmod>2025-09-24</lastmod>
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	<lastmod>2025-09-24</lastmod>
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	<lastmod>2026-01-05</lastmod>
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	<loc>https://www.ftb.ca.gov/about-ftb/data-reports-plans/summary-of-federal-income-tax-changes/index.html</loc>
	<lastmod>2026-01-05</lastmod>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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	<lastmod>2025-09-24</lastmod>
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<url>
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<url>
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	<lastmod>2025-09-24</lastmod>
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<url>
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</url>
<url>
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	<lastmod>2026-01-05</lastmod>
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<url>
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<url>
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	<lastmod>2025-09-24</lastmod>
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<url>
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<url>
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<url>
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	<lastmod>2025-09-24</lastmod>
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<url>
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	<lastmod>2025-09-24</lastmod>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
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<url>
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<url>
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<url>
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	<lastmod>2026-01-05</lastmod>
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<url>
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	<lastmod>2025-09-24</lastmod>
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<url>
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<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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	<lastmod>2026-01-05</lastmod>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
	<loc>https://www.ftb.ca.gov/about-ftb/meetings/board-meetings/2024/september-2024/6-Identity-Theft-Prevention.pdf</loc>
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<url>
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<url>
	<loc>https://www.ftb.ca.gov/about-ftb/meetings/board-meetings/2024/september-2024/index.html</loc>
	<lastmod>2026-01-05</lastmod>
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<url>
	<loc>https://www.ftb.ca.gov/about-ftb/meetings/board-meetings/2024/september-2024/june-24-2024-minutes.pdf</loc>
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<url>
	<loc>https://www.ftb.ca.gov/about-ftb/meetings/board-meetings/2024/september-2024/notice.html</loc>
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<url>
	<loc>https://www.ftb.ca.gov/about-ftb/meetings/board-meetings/2024/september-2024/Participate-in-our-Board-Meeting-090924.pdf</loc>
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<url>
	<loc>https://www.ftb.ca.gov/about-ftb/meetings/board-meetings/2024/september-2024/print-version.pdf</loc>
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<url>
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<url>
	<loc>https://www.ftb.ca.gov/about-ftb/meetings/board-meetings/2025/december-2025/3-ContactCenterPlatformModernizationProject.pdf</loc>
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<url>
	<loc>https://www.ftb.ca.gov/about-ftb/meetings/board-meetings/2025/december-2025/4a-2026-Rulemaking-Calendar.pdf</loc>
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<url>
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<url>
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<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/september-2024/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/about-ftb/newsroom/top-500-past-due-balances/get-off-top-500.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/about-ftb/newsroom/top-500-past-due-balances/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/about-ftb/newsroom/top-500-past-due-balances/personal-income-tax-list.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/about-ftb/our-programs.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
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</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/after-you-file/amend-a-return/help-with-amended-returns.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/after-you-file/amend-a-return/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2025-12-31</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/after-you-file/audit/taxpayer-dispute-process-npa.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/after-you-file/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/after-you-file/keeping-your-tax-records.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
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	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/california-group-nonresident-tax-return.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/california-competes-tax-credit.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/california-research.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/credit-assignments.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/help-with-credit-assignment.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/homeless-hiring-tax-credit/reservation.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/main-street-small-business-tax-credit-II.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/motion-picture-tv-credit.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/new-employment-credit/claimed-credits-database.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/new-employment-credit/help-with-annual-certification.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/new-employment-credit/help-with-reservation.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/new-employment-credit/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/new-employment-credit/nec-seal-credit.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/new-employment-credit/reservation.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/pass-through-entity-elective-tax/help.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/credits/small-business-hiring-credit.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/deductions/disaster-codes.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/deductions/disaster-loss.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/deductions/net-operating-loss.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
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	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/doing-business-in-california.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/help-with-doing-business-in-california.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/income/apportionment-and-allocation.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/income/income-for-businesses.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/industries/accessible-faq.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/industries/cannabis.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/industries/cannabis-equity-tax-credit.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/industries/gig-economy.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/industries/high-road-cannabis-tax-credit.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/industries/worker-classification-and-ab-5-faq.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/information-returns.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/2024/2024-FTB-File-Exchange-System-1094-1095-Technical-Specifications-Part1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/2024/2024-FTB-File-Exchange-System-1094-1095-Technical-Specifications-Part2.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/2024/2024-FTB-File-Exchange-System-1094-1095-Testing-Specifications.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/2024/2024-FTB-File-Exchange-System-MEC-IR-Registration-and-Enrollment.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/2024/TT-CA-Health-Coverage-Info-Returns-Bus-Rules-10945-b.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/2024/TT-Transmittal-Employer-HI%20Coverage-Info-Returns-Bus-Rules-10945-c.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/2025/2025-FTB-File-Exchange-System-1094-1095-Technical-Specifications-Part1.pdf</loc>
	<lastmod>2025-11-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/2025/2025-FTB-File-Exchange-System-1094-1095-Technical-Specifications-Part2.pdf</loc>
	<lastmod>2025-11-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/2025/2025-FTB-File-Exchange-System-1094-1095-Testing-Specifications.pdf</loc>
	<lastmod>2025-10-28</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/2025/2025-FTB-File-Exchange-System-MEC-IR-Registration-and-Enrollment.pdf</loc>
	<lastmod>2025-10-28</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/2025/TT-CA-Health-Coverage-Info-Returns-Bus-Rules-10945-b.pdf</loc>
	<lastmod>2025-10-14</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/2025/TT-Transmittal-Employer-HI-Coverage-Info-Returns-Bus-Rules-10945-c.pdf</loc>
	<lastmod>2025-10-14</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/getting-started.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/help.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/index.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/publications.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/technical-specifications.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/report-mec-info/transmit-data.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/tax-rates.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/charities-nonprofits/199N.asp</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/charities-nonprofits/annual-and-filing-requirements.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/charities-nonprofits/help-with-charities-nonprofits.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/charities-nonprofits/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/charities-nonprofits/revoked-entity-list.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/charities-nonprofits/types-of-exemptions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/corporations/c-corporations.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/corporations/help-with-corporations.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/corporations/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/corporations/s-corporations.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/limited-liability-company/limited-liability-company-treated-as-corporation.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/limited-liability-company/limited-liability-limited-partnership.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/limited-liability-company/limited-liability-partnership.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/limited-liability-company/series-limited-liability-company.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/limited-liability-company/single-member-llc.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/partnerships.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/business/types/sole-proprietorship.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/did-not-file/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/did-not-file/voluntary-compliance-programs.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/did-not-file/what-to-do-if-you-did-not-file.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/guide-to-information-returns-filed-with-california.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/caleitc/customized-caleitc-products.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/caleitc/eligibility-and-credit-information.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/caleitc/eligibility-and-credit-information-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/caleitc/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/caleitc/index-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/caleitc/outreach-materials.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/caleitc/social-media-posts.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/california-earned-income-tax-credit.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/california-earned-income-tax-credit-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/child-adoption-costs-credit.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/child-and-dependent-care-expenses-credit.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/college-access-tax-credit.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/dependent-parent-credit.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/EITC-Calculator/Help/CaIncome</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/EITC-Calculator/Help/FilingStatus</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/EITC-Calculator/Help/FytcHelp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/EITC-Calculator/Help/InvestmentIncome</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/EITC-Calculator/Help/OtherIncome</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/EITC-calculator/Help/QualifyingChildren</loc>
	<lastmod>2026-01-05</lastmod>
</url>

<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/foster-youth-tax-credit.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/foster-youth-tax-credit-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/itin.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/joint-custody-hoh-credit.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/nonrefundable-renters-credit.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/other-state-tax-credit.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/prior-year-alternative-minimum-tax.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/senior-hoh-credit.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/deductions/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/deductions/index-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/deductions/ira-deduction.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/do-you-need-to-file.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/do-you-need-to-file-es.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/2020-tax-return-changes/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/2020-tax-return-changes/unemployment-and-2020-tax-returns.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/employee-or-independent-contractor.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/estates-and-trusts/help-with-estates-and-trusts.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/estates-and-trusts/help-with-ing-trusts.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/estates-and-trusts/incomplete-nongrantor-trusts.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/estates-and-trusts/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/healthcare/estimator/</loc>
	<lastmod>2026-01-05</lastmod>
</url>

<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/health-care-mandate/2021-subsidy-reconciliation/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/health-care-mandate/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/health-care-mandate/index-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/health-care-mandate/personal.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/health-care-mandate/personal-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/health-care-mandate/tax-professionals.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/health-care-mandate/tax-professionals-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/military.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/native-americans/enrolled-member-certification.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/native-americans/filing-requirements.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/native-americans/help-with-native-americans-taxation.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/native-americans/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/native-americans/tribal-consulation-policy.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/native-americans/when-is-your-income-tax-exempt.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/native-americans/when-you-need-to-pay-tax.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/self-employed.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-situations/tax-debt-relief-for-spouse.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-status/deceased-person.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-status/head-of-household.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-status/head-of-household-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-status/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-status/married-rdp-filing-jointly.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-status/married-rdp-filing-separately.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-status/qualified-widow.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-status/qualified-widow-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-status/registered-domestic-partner.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-status/registered-domestic-partner-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-status/single.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/filing-status/single-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/alimony.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/capital-gains-and-losses.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/early-distributions.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/gambling.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/gifts-and-inheritance.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/income-from-the-sale-of-your-home.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/information-returns-1099.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/in-home-support-services.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/mortgage-forgiveness-debt-relief.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/paid-family-leave.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/rental.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/reporting-taxes-on-online-activities.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/social-security.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/unemployment.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/income-types/wages-w2.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/reporting-like-kind-exchanges.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/residency-status/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/residency-status/part-year-and-nonresident.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/residency-status/part-year-and-nonresident-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/residency-status/residents-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/tax-calculator-tables-rates.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/alzheimers-disease-and-related-dementia.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/ca-als-research-network.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/ca-breast-cancer-research.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/ca-cancer-research.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/ca-firefighters-memorial-fund.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/ca-peace-officer-memorial-fund.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/ca-sea-otter-fund.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/ca-senior-citizen-advocacy.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/ca-seniors-special-fund.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/emergency-food-for-families.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/keep-arts-in-schools.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/mental-health-crisis-prevention.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/native-california-wildlife-rehabilitation.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/prevention-of-animal-homelessness-and-cruelty.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/protect-our-coasts-and-oceans.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/rare-and-endangered-species-preservation.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/school-supplies-for-homeless-children-fund.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/annual-contribution/state-parks-protection-fund-parks-pass-purchase.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/how-to-contribute.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/personal/voluntary-contribution-funds/sponsor-a-vcf.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/calfile/calfile-qualifications.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/calfile/calfile-qualifications-2022.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/calfile/calfile-qualifications-2023.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/calfile/calfile-qualifications-2024.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/calfile/calfile-view-print-help.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/calfile/help-with-calfile.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/calfile/index.asp</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/cash-app-taxes.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/find-an-efile-provider.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/free-tax-usa.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/help-with-filing-online.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/olt.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/outreach-materials/direct-file-file-for-free-flyer-en-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/outreach-materials/direct-file-file-for-free-poster-en.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/outreach-materials/direct-file-file-for-free-poster-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/outreach-materials/myftb-flyer-en-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/outreach-materials/myftb-poster-en.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/online/outreach-materials/myftb-poster-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/paper/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/ways-to-file/paper/what-form-you-should-file.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/california-severe-winter-storms.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/disaster-declarations-tax-payments.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/disasters-outside-california.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/due-dates-business.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/due-dates-personal.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/due-dates-personal-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/Emergency-tax-relief.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/extension-to-file.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/help-los-angeles-county-fire-relief.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/help-with-disaster-relief.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/help-with-san-diego-disaster-relief.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/los-angeles-county-fires.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/file/when-to-file/san-diego-county-floods.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2015/15_592b.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2016/16_3506.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2016/16_3540.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2016/16_3544.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2017/17_100.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2018/18_565k1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2018/18-565K1-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-1006-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-3514.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-3514-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-3519.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-3582-e-file.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-3805q.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-3805v.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-3840.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-3840-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-540-d-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-540d-1-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-5805f.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-5805-f-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2019/2019-593.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-1006-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-1067-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-1540.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-1540-sp.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3514.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3514-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3514-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3514-sp-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3533.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3533-b.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3540-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3805q.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3805q-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3805v.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3805v-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3853.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-3853-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-540-d-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-540-d-1-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-540-es.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-592-pte.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-592-q.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-593.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-593-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2020/2020-593-v.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-1001-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-1005-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-100-r.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-100-r-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3514.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3514-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3514-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3514-sp-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3519.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3532.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3532-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3805q.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3805q-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3805v.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3805v-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3849.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3853-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3893.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3895.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-3895-instructions-recipient.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-4197.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-4197-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540-2ez-taxtable-household.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540-2ez-taxtable-married.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540-2ez-taxtable-single.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540-ca.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540-ca-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540-d.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540-d-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540-d-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540nr.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540nr-ca-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-540-taxtable.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-541.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-565.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-568.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-5805f.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-593.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2021/2021-737-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-1001-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3504.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3504-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3514.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3514-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3514-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3514-sp-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3519.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3532.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3532-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3536.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3541.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3541-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3592.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3596.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3805q.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3805v.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3805v-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3831.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3853-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-3893.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-4197.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-540.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-540-2ez-taxtable-household.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-540-2ez-taxtable-married.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-540-2ez-taxtable-single.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-540-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-540-ca.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-540-ca-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-540-d.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-540-d-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-540nr.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-540-tax-rate-schedules.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-540-taxtable.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-541.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-565.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-568.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2022/2022-593.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-1005-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-1006-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-100-booklet.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-100-es.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-100s-booklet.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-100w.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-1031-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-199.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-199-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3504.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3504-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3514.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3514-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3514-booklet.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3514-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3514-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3514-sp-booklet.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3522.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3525.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3532.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3532-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3532-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3536.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3537.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3538.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3804.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3804-cr.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3804-cr-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3804-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3805q.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3805q-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3805v.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3805v-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3832.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3832-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3835.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3840.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3840-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3853-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3885l.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-3885p.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-4197.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-4197-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-2ez.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-2ez-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-2ez-booklet.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-2ez-taxtable-household.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-2ez-taxtable-married.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-2ez-taxtable-single.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-booklet.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-ca.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-ca-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-es.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-es-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540nr.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540nr-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540nr-booklet.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540nr-ca.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540nr-ca-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-tax-rate-schedules.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-540-taxtable.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-541.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-565.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-565-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-565-booklet.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-565-d.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-565-d-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-565-eo.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-565-k-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-565-k-1-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-568.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-568-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-568-booklet.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-568-d.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-568-d-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-568-eo.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-568-k-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-626.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2023/2023-closing_agreement-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-100.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-1001-publication.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-1005-publication.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-100-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-100-booklet.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-100-r.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-100r-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-100s.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-100s-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-100s-booklet.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-100w.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-100w-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-100-we.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-1031-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-1032-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-1061-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-1067-publication.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-109.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-109-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-1345.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-1540.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-199.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3502.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3502-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3504.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3504-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3506.pdf</loc>
	<lastmod>2025-11-04</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3506-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3510.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3510-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3514.pdf</loc>
	<lastmod>2025-11-25</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3514-booklet.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3514-booklet.pdf</loc>
	<lastmod>2025-12-01</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3514-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3514-sp-booklet.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3519.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3519-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3521.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3523.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3523-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3531.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3531-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3532.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3532-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3532-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3533.pdf</loc>
	<lastmod>2025-11-18</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3533-b.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3533-b-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3533-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3536.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3537.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3538.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3539.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3541.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3541-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3544.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3544-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3576.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3577.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3578.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3579.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3582-e-file.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3582x.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3586.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3587.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3588.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3592.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3596.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3596-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3801.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3801-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3804.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3804-cr.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3804-cr-instructions.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3804-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3805p.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3805p-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3805q.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3805q-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3805v.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3805v-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3831.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3853.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3872.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3872-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3872-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3885a.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3893.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3893-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3895.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3895b-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-3895c-publication.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-4197.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-4197-instructions.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-2ez.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-2ez-booklet.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-2ez-booklet.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-2ez-booklet-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-2ez-sp.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-2ez-taxtable-household.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-2ez-taxtable-married.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-2ez-taxtable-single.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-booklet.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-booklet.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-ca.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-ca-instructions.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-d.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-d-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540nr.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540nr-booklet.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540nr-booklet.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540nr-ca.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540nr-ca-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-p.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-s.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-s-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-tax-rate-schedules.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-taxtable.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-x.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-540-x-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-541.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-541-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-541-d.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-541-es-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-541-j.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-541-j-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-541-k-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-541-k-1-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-541-p.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-541-t.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-565.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-565-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-565-booklet.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-565-eo.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-565-eo-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-565-k-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-565-k-1-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-568.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-568-booklet.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-568-booklet.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-568-eo.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-568-eo-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-5805-f.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-5805-f-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-592.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-592-b.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-592-f.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-592-pte.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-593.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-737-publication.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8453.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8453-be-pmt.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8453-c.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8453-eo.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8453-fid.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8453-fid-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8453-fid-pmt-instructions.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8453-llc.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8453-ol.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8453-p.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8453-pmt.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8454.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8455.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8455-fid.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8879.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8879-fid.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8879-fid-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2024/2024-8879-pmt.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-100-es.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-100-es-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-100-es-instructions.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-1345.pdf</loc>
	<lastmod>2025-12-12</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3504.pdf</loc>
	<lastmod>2025-12-22</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3504-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3506.pdf</loc>
	<lastmod>2025-12-18</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3506-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3510.pdf</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3510-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3514-booklet.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3519-sp.pdf</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3522.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3533-b.pdf</loc>
	<lastmod>2025-12-22</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3533-b-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3533-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3536.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/2025/2025-3537.pdf</loc>
	<lastmod>2025-12-15</lastmod>
</url>
<url>
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	<lastmod>2025-12-15</lastmod>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
	<loc>https://www.ftb.ca.gov/forms/misc/4058.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/4058C.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/4058C-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/4073.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/4107.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/4290.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/4595PIT.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/4905be.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/4905PIT.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/4925.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/5616.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/5722.pdf</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/5949.html</loc>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/630.pdf</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/781.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/782.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/7904.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/853.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/853-en-sp.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/853-en-sp-unbranded.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/853-unbranded.pdf</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/854-cn-unbranded.pdf</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/854-kr-unbranded.pdf</loc>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/854-sp-unbranded.pdf</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/854-vn-unbranded.pdf</loc>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/856-a-en-sp.pdf</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/9310X-PC.pdf</loc>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/984.html</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/984.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/985.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/989.html</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/forms/misc/FTB_Notice_2023-02_Closing_Agreement_access.pdf</loc>
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</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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</url>
<url>
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	<lastmod>2025-12-31</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/business/business-transfers.html</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/business/my-business-is-suspended.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/help/business/small-businesses.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/help/contact/secure-email.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/contact/Secure-Email-Gmail-Workaround.pdf</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/disagree-or-resolve-an-issue/closing-agreement-program.html</loc>
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</url>
<url>
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</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/help/disagree-or-resolve-an-issue/taxpayer-advocate-services.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/disagree-or-resolve-an-issue/taxpayer-advocate-services-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/help/free-tax-help/5130.pdf</loc>
	<lastmod>2025-11-06</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/free-tax-help/5135.pdf</loc>
	<lastmod>2025-12-03</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/free-tax-help/get-free-tax-help-index-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/free-tax-help/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/free-tax-help/VITA_Locator/</loc>
	<lastmod>2026-01-05</lastmod>
</url>

<url>
	<loc>https://www.ftb.ca.gov/help/free-tax-help/vita-knowledge-check.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/free-tax-help/vita-knowledge-check-es.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/ftb-mobile.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/letters/digital-notice-delivery.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/letters/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/letters/letters.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2025-12-31</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/scams/identity-theft-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/scams/index-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/scams/tax-fraud.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/scams/text-messaging.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/state-managed-programs/golden-state-stimulus/index-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/state-managed-programs/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/state-managed-programs/middle-class-tax-refund/help.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/state-managed-programs/middle-class-tax-refund/help-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/state-managed-programs/middle-class-tax-refund/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/state-managed-programs/middle-class-tax-refund/index-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/state-managed-programs/middle-class-tax-refund/MCTR_Weekly_Update.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/state-managed-programs/middle-class-tax-refund/middle-class-tax-refund-stats.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/state-managed-programs/middle-class-tax-refund/middle-class-tax-refund-stats-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/swift/help-with-swift.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/swift/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/swift/transmitter-user-guide.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/help/website-help.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/index-es.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/authorize-online-account-access.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/create-an-account.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/features.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/general-terms-and-conditions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/business-reps/poa-submit.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/business-reps/register.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/business-reps/tia-revoke.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/individuals/individual-register.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/individuals/register.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/individuals/submit-poa.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/individuals/tia-revoke.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/add-a-client.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/authorize-full-access.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/client-list-search-for-client.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/poa-add-edit-representatives-email.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/poa-add-representative.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/poa-check-status.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/poa-maintain-associates-list.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/poa-remove-representative.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/poa-revoke.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/poa-submit.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/register.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/request-full-access.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/tia-check-status.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/tia-renew.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/tax-pros/tia-revoke.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/how-to-guides/withholding-agent-reps/withholding-agent-register.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/missing-clients-help.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/help/what-you-need-to-register-help.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/index.asp</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/tax-pro-online-account-access-descriptions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/terms-and-conditions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/myftb/whats-new.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/bank-account/help-with-bank-account-payments.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/bank-account/help-with-bank-account-payments-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/bank-account/index.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/bank-account/index-es.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/check-or-money-order.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/check-or-money-order-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/calculator/</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/calculator/Help/ApplicableMinimumWage</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/calculator/Help/DisposableEarnings</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/calculator/Help/GrossEarnings</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/calculator/Help/OrderIssuedOn</loc>
	<lastmod>2026-01-05</lastmod>
</url>

<url>
	<loc>https://www.ftb.ca.gov/pay/collections/calsavers/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/court-ordered-debt/help-with-court-ordered-debt.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/court-ordered-debt/help-with-court-ordered-debt-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/court-ordered-debt/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/court-ordered-debt/index-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/court-ordered-debt/pay-your-court-ordered-debt.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/court-ordered-debt/pay-your-court-ordered-debt-es.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/interagency-intercept/apply.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/interagency-intercept/help-with-interagency-intercept.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/interagency-intercept/Iic-Program-Overview.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/interagency-intercept/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/interagency-intercept/manage-accounts.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/interagency-intercept/pre-intercept-notice-instructions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/liens/help.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/liens/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/liens/payoff-request.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/multistate-offset-program/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/multistate-offset-program/partnership-opportunities.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/restitution-orders.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/statute-of-limitations-on-collection-actions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/treasury-offset-program/help-with-treasury-offset-program.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/treasury-offset-program/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/vehicle-registration-collections/help-with-vrc.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/vehicle-registration-collections/help-with-vrc-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/vehicle-registration-collections/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/vehicle-registration-collections/index-vrc-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/withholding-orders/calculator/</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/withholding-orders/calculator/Help/DisposableEarnings</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/withholding-orders/calculator/Help/GrossEarnings</loc>
	<lastmod>2026-01-05</lastmod>
</url>

<url>
	<loc>https://www.ftb.ca.gov/pay/collections/withholding-orders/collection-hierarchy.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/withholding-orders/egarnishment.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/withholding-orders/help-with-withholding-orders.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/withholding-orders/how-much-to-withhold.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/withholding-orders/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/withholding-orders/other-levies.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/withholding-orders/payment-amount-table.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/withholding-orders/wage-garnishments-for-taxes.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/collections/withholding-orders/wage-garnishments-vrc-cod.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/credit-card.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/credit-card-es.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/electronic-funds-transfer.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/electronic-funds-withdrawal.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/estimated-tax-payments.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/help-with-use-tax.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/if-you-cant-pay/bankruptcy/after-you-file-for-bankruptcy.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/if-you-cant-pay/bankruptcy/file-for-bankruptcy.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/if-you-cant-pay/bankruptcy/help-with-bankruptcy.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/if-you-cant-pay/bankruptcy/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/if-you-cant-pay/delay-my-bill-payment.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/if-you-cant-pay/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/if-you-cant-pay/offer-in-compromise.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/mandatory-e-pay.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/pay-by-phone-for-individuals.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/payment-options.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/payment-plans/business-payment-plan-terms-and-conditions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/payment-plans/business-provisional-terms-and-conditions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/payment-plans/help-with-payment-plans.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/payment-plans/help-with-payment-plans-es.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/payment-plans/index.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/payment-plans/index-es.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/payment-plans/personal-payment-plan-terms-and-conditions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/payment-plans/personal-provisional-terms-and-conditions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/payment-plans/terms-and-conditions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/payoff-request.asp</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/penalties-and-interest/frivolous-tax-positions.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/penalties-and-interest/help-with-penalties-and-fees.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/penalties-and-interest/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/penalties-and-interest/interest-and-estimate-penalty-rates.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/penalties-and-interest/one-time-penalty-abatement.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/third-party-payments/index.html</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/third-party-payments/pay-by-mail.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/pay/use-tax.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2000-02.pdf</loc>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2002-0731.pdf</loc>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2005-0007.pdf</loc>
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<url>
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<url>
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<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2007-2.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2008-2.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2009-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2010-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2010-2.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2011-01.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2012-01.pdf</loc>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2012-08.pdf</loc>
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</url>
<url>
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<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2013-03.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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</url>
<url>
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<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2014-03.pdf</loc>
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<url>
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</url>
<url>
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</url>
<url>
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<url>
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<url>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/chief-counsel-rulings/2017-02.pdf</loc>
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<url>
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<url>
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<url>
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</url>
<url>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/12182017-Notice-of-Proposed-Rulemaking.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/122017-15-Day-Notice.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/18001-1/18001-1-final-text.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/18001-1/18001-1-form-400.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/18662-0-to-6-and-8/07032019-2nd-15-day-notice.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/18662-0-to-6-and-8/draft-language.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/18662-0-to-6-and-8/final-statement-of-reasons.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/18662-0-to-6-and-8/final-text-for-rulemaking.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/18662-0-to-6-and-8/form-400-endorsed.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/18662-0-to-6-and-8/initial-statement-of-reasons.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/18662-0-to-6-and-8/notice-of-proposed-rulemaking.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/19133/10092020-Draft-Language-19133.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/19133/10092020-Initial-Statement-Reasons-19133.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/19133/10092020-Notice-Proposed-Rulemaking-19133.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/19133/11132019-explanation.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/19133/11132019-proposed-amendments.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/19133/19133-IPM-summary.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/19133/final-text.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/19133/form-400.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/23038/draft-text-for-notice.html</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/23038/final-statement-of-reasons.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/23038/final-text.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/23038/form-400.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/23663-6/final-text.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/23663-6/form-400.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/23663-draft-language.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/23663-final-statement-of-reasons.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/23663-final-text.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/25137-final-text.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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</url>
<url>
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<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/Final-Text.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/final-regulations/FSOR.pdf</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1989-004.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1989-129.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1989-197.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1989-314.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1989-713.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1990-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1990-3.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1990-4.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1991-3.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1991-5.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1992-11.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1992-2.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1992-4.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1992-5.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1993-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1993-4.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1993-5.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1993-6.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1993-7.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1993-8.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1994-2.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1994-4.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1994-6.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1994-8.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1994-9.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1995-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1996-4.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1996-5.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1997-2.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1997-4.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1997-8.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1998-10.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1998-3.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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</url>
<url>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/1999-9.pdf</loc>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2000-7.html</loc>
	<lastmod>2026-01-05</lastmod>
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<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2003-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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</url>
<url>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2003-6.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2003-7.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2003-9.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2004-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2004-5.pdf</loc>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2004-7.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2004-9.pdf</loc>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2005-5.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2005-6.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2005-7.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2006-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2006-4.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2007-2.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2008-1.pdf</loc>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2008-3.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2008-4.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2008-5.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2009-01.pdf</loc>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2009-03.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2009-04.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2009-08.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2009-09.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2010-03.pdf</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2011-04.pdf</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2012-03.pdf</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2014-02.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2016-01.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2016-02.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2016-03.pdf</loc>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1975-389.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1975-395.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1976-396.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1977-409.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1979-410.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1979-413.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1981-417.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1981-418.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1981-419.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1988-431.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1991-1.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1992-1.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1992-2.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1993-1.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1993-2.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1993-3.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1993-4.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1994-2.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1994-3.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1995-1.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1995-2.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1995-3.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1995-4.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1995-5.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1995-6.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1995-7.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1995-8.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1996-2.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1996-3.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1996-4.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1996-5.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1996-6.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1997-1.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1997-2.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1998-1.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1998-2.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1998-2-attachment.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1998-3.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1998-4.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1998-5.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1998-6.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1998-6-attachment.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1999-1.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1999-2.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2000-1.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2001-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2001-3.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2003-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2003-2.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2003-3.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2005-02.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2005-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2006-01.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2006-02.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2006-03.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2009-01.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2009-02.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2011-01.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2011-02.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2011-03.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2011-04.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2012-01.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2014-01.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2015-01.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2015-02.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2016-01.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2017-01.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2017-02.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2018-01.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2019-01.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2019-02.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2019-03.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2021-01.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2022-01.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2022-02.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/2025-01.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legal-rulings/index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1002-021523-032323-041723.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1002-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1026-021523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1105-021523-030723-032023-041723.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB111-010923-020123-042823.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1128-021523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1128-041223.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1135-010324.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1135-021523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1208-021623-032923.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1225-021623.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1268-021623-032723.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1268-053023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1268-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB129-062523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1355-021723-040423-050123.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1355-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1397-021723-032323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1400-032323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB14-030223.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1439-032323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1439-050123.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1439-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1456-032923.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1456-082423.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1498-021723.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1498-042623.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1576-021723.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1576-042623.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1589-032323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1589-041123.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1634-032323-033023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB17-120522-030223.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1754-030223.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1754-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1765-031623.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1765-081423.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1765-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB178-082424.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1828-011224.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1828-030724.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1828-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1860-011824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1865-011824-021524.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1865-041824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1867-011824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1928-012524-030424.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1932-040324.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1964-012924.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1968-032124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1973-013024.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1973-041824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1981-040124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1983-031124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1983-050724.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB1983-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2128-020624.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2128-050124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2197-020724.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2197-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2219-020724.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2219-042224.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2294-021224.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2312-031824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2312-050724.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2486-031824-041524.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2524-021324-040124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2524-050124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB259-011923.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB26-042023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB26-120522-032223.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2616-021424.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2689_FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2689-021424-031824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2769-032124-041524.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2861-031824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB294-012523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB294-041223.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2977-032124-042424.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2979_041724.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2979-031824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB2979-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB3051-032124-040824-042224.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB3160-032124-041824-052024.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB3160-081524-082324.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB3287-031924.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB3287-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB3289-031924.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB3289-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB339-031423.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB339-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB346-013123.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB346-070323-071323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB346-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB35-120522.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB441-030923-032923.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB441-081623.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB46-071223.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB46-120522.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB509-020723.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB509-040523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB511-020723-032323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB511-041823.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB511-060823.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB511-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB514-020723.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB52-031623.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB52-041923.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB52-061523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB522-020723.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB52-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB559-020823.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB559-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB582-020923-031323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB582-042423.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB59-040523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB59-120622-021323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB629-020923.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB629-042523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB769-021323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB778-021323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB855-021423.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB858-021423.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB877-021423-032023-042023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB926-021423-031623-041323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/AB926-042423-050323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1004-020124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1004-031424.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1004-062624.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1013-032024-041824-043024.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1-033023-050123.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1035-020624-042524.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1102-021324.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1102-041124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1114-021324-042424.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1-120522.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1125-021324.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1135-021324-041024-042524.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1168-021424-032124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1172-031824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1172-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1191-032024-041124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1192-021424-040224.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1192-070124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1203-021524.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB131-062623.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB132-062623.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1327-032024-050224-051624.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1404-021624-032124-040324-040824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1404-061824-062724.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB143-082823.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1499-021624.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1501-032024.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1501-062424-070324.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1525-031824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB1525-052024.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB164-062224.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB167-061024.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB17-120224.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB175-062224.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB220-022123.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB221-011923-030723-042423.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB227-011923.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB227-042023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB227-081924.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB230-011124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB230-012323-031523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB230-051624.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB230-061324.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB242-012523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB242-051823.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB242-053024.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB242-081924-082324.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB25-030723.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB25-120522.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB259-013023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB259-061423.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB259-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB262-013023-030623.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB262-042023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB264-013123.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB264-050423-061923.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB264-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB292-020223-030823-033023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB326-061923.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB326-071323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB326-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB333-020723-031623-041023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB333-040124-051324.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB333-070323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB336-020723.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB336-062623-063023-070623.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB336-090123.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB336-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB370-020923-032823.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB370-061024.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB451-021323-032023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB454-021323-042523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB471-021323-042523.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB49-061523-063023-070323.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB49-071223.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB516-021423.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB533-021423-032023-042523-050423.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB542-021523-032023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB542-033023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB542-070324.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB542-071223-020524.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB542-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB544-032023.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB544-042723.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB544-081423.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB544-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB565-021523-032123-032223-041823.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB565-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB569-061923-062723.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB569-082823.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB908-010824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB908-032024.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB911-010824.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB911-030524-040124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB927-011224.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB927-031424.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB93-011823-031623.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB935-061124.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB946-031424.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB946-042924.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB946-070324.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB946-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2023-2024/SB952-012224-040424.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1057-022025.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1057-032625-042825.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1076-022025-032825-052325.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1076-070225.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1076-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1124-022025.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1138-032825-042225-052325-060225-062325-062425.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1170-022125.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1242-032825-052325-070925.pdf</loc>
	<lastmod>2025-12-11</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1282-022125.pdf</loc>
	<lastmod>2025-12-23</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB130-062425-062725.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1354-022125.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1354-042825.pdf</loc>
	<lastmod>2025-12-17</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1402-022125.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1402-042325.pdf</loc>
	<lastmod>2025-12-11</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1428-032825-040925.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1431-022125.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1431-042825.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1435-022125.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1435-042825.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1443-022125.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1481-032425-042825.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1511-031025-050125.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1511-082725.pdf</loc>
	<lastmod>2025-11-03</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1514-062325-070225.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1514-090225.pdf</loc>
	<lastmod>2025-11-03</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1518-031325.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1518-FINAL.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB1519-031325.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB19-032825.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB231-011325.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB232-011325.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB232-041125.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB241-011425.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB244-032425.pdf</loc>
	<lastmod>2025-12-17</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB27-061925.pdf</loc>
	<lastmod>2025-09-27</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/legislation/2025-2026/AB27-120224-030325.pdf</loc>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/regulatory-activity/03302021-IPM2-Notice.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/law/regulatory-activity/03302021-summary.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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<url>
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	<lastmod>2025-09-24</lastmod>
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<url>
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	<lastmod>2025-09-24</lastmod>
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<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/collection-procedure-manual/cpm_pcss.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/collection-procedure-manual/cpm_picrs.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/collection-procedure-manual/cpm_res.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/collection-procedure-manual/cpm_specproc.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/manual-of-audit-procedures/chapter-24.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/manual-of-audit-procedures/chapter-25.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/manual-of-audit-procedures/chapter-26.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/manual-of-audit-procedures/chapter-27.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/manual-of-audit-procedures/chapter-28.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/manual-of-audit-procedures/chapter-29.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/manual-of-audit-procedures/chapter-3.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/manual-of-audit-procedures/chapter-4.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/manual-of-audit-procedures/chapter-5.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/manual-of-audit-procedures/chapter-6.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/manual-of-audit-procedures/chapter-7.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/manual-of-audit-procedures/chapter-8.pdf</loc>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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	<lastmod>2025-09-24</lastmod>
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<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/multistate-audit-technical-manual/chapter-2000.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/multistate-audit-technical-manual/chapter-3000.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/multistate-audit-technical-manual/chapter-4000.pdf</loc>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
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<url>
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<url>
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<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/multistate-audit-technical-manual/chapter-8000.pdf</loc>
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<url>
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<url>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/partnership-manual/chapter-3000.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/partnership-manual/chapter-4000.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/partnership-manual/chapter-5000.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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<url>
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<url>
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</url>
<url>
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	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-11.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-12.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-13.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-14.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-15.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-16.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-17.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-2.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-3.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-4.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-5.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-6.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-7.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-8.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-9.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/s-corp-index.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge.html</loc>
	<lastmod>2026-01-05</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-1.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-10.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-11.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-12.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-13.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-14.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-15.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-16.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-19.pdf</loc>
	<lastmod>2025-09-24</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-2.pdf</loc>
	<lastmod>2025-12-31</lastmod>
</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-3.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-4.pdf</loc>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-5.pdf</loc>
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</url>
<url>
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</url>
<url>
	<loc>https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-7.pdf</loc>
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</url>
<url>
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</url>
<url>
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