MyFTB accountLegal Division Guidance
Legal Division Guidance represents informal advice provided to external specialty publishers and non-legal staff in a form not generally reduced to formal written guidance that will now be made available on the department’s website. This guidance generally relates to recently-enacted legislation, and may include frequently asked questions and responses thereto drafted by Legal Division staff. Visit FTB Notice 2010-03 for more information.
Info box: The Legal Division Guidance we provide is not considered “written advice” that may be relied upon within the meaning of California Revenue and Taxation Code Section 21012 and FTB Notice 2009-09.
2012
- Legal Division Guidance 2012-06-01 – Legal Division Guidance 2011-12-01 is Withdrawn
- Legal Division Guidance 2012-03-02 – Large Corporate Understatement Penalty - Single Sales Factor Elections
- Legal Division Guidance 2012-03-01 – Federal Conformity – Research and Development Tax Credit – Gross Receipts – Service Business – Manufacturing Business
- Legal Division Guidance 2012-02-01 – Self-Employment – Social Security Tax Deduction (Revised - March 2, 2012)
2011
- Legal Division Guidance 2011-12-01 – Real Property Tax Deductions - WITHDRAWN
- Legal Division Guidance 2011-10-01 – NOLs – "New Business" and "Eligible Small Business" Provisions
- Legal Division Guidance 2011-07-01 – Legal Division Guidance 2011-06-01 is Withdrawn
- Legal Division Guidance 2011-06-02 – Qualified REIT Subsidiary – Minimum Franchise Tax Liability
- Legal Division Guidance 2011-06-01 – Federal Conformity – Research and Development Tax Credit – Gross Receipts – Service Business – WITHDRAWN
- Legal Division Guidance 2011-03-01 – Federal Conformity – IRC section 213 – “Gender Reassignment Surgery Expenses”
- Legal Division Guidance 2011-01-01 – Impact of Proposition 26 on SB 401
2010
- Legal Division Guidance 2010-12-01 – Appeal of NASSCO Holdings, Inc. – 2010-SBE-001
- Legal Division Guidance 2010-11-02 – Operative Date for Conformity to Disaster Mitigation Payment Exclusions
- Legal Division Guidance 2010-11-01 – Federal Conformity – IRC section 179 – "Off-the-shelf" Computer Software
- Legal Division Guidance 2010-10-01 – NOL Suspension – SB 858
- Legal Division Guidance 2010-09-03 – New Home Credit – Definition of Previously Occupied
- Legal Division Guidance 2010-09-02 – Late Filing Penalties – Partnerships and S Corporations
- Legal Division Guidance 2010-09-01 – Federal Conformity – Operative Date – IRC sec. 6651 Minimum Penalty Threshold
- Legal Division Guidance 2010-08-01 – 2010 Tax Credit for New Home / First-Time Buyer – Determination of Date Application or Reservation Request Received – Not Subject to Administrative or Judicial Review
- Legal Division Guidance 2010-06-03 – New Home Credit – Military Deployment
- Legal Division Guidance 2010-06-02 – Interaction of RTC Sections 23036 and 23153(f)(1)
- Legal Division Guidance 2010-06-01 – Contribution Deduction Question – RTC Section 24357.8(b)(7)
- Legal Division Guidance 2010-05-01 – First-Time Buyer New Home Credit – Nonresident Alien
- Legal Division Guidance 2010-04-02 – Haiti Relief Workers Qualify for Combat Zone Extension; Military Personnel and Designated Civilians Have at Least 180 Days to File and Pay
- Legal Division Guidance 2010-04-01 – New Home Credit – Close of Escrow
- Legal Division Guidance 2010-02-01 – Independent Contractor Withholding for Interstate Motor Carriers
2009
- Legal Division Guidance 2009-10-01 – Out-of-State Same Sex Marriages