Legal 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.