Legal ruling 1992-2
STATE OF CALIFORNIA
Franchise Tax Board - Legal Division
PO Box 1468
Rancho Cordova CA 95812-1468
>December 28, 1992
Control Number: 410:RDB:CL-92-991
Domestic (NonForeign) Resident Partner Withholding Guidelines
Attached is FTB Pub. 1017 which is incorporated in this Ruling. Its provisions are intended as the guidelines to be followed to comply with the withholding requirements imposed on partnerships under Revenue and Taxation Code Sections 18805 and 26131, and the regulations issued thereunder. Effective January 1, 1993, the guidelines set forth in Pub. 1017 replace those set forth in FTB Notice 90-5 (August 20, 1990).
The principal author of this ruling is R. Douglas Bramhall of the Franchise Tax Board Legal Division. For further information regarding the contents of Pub. 1017, contact the Franchise Tax Board Withhold at Source Unit, Post Office Box 651 Sacramento, CA 95812-0651, by FAX at (916) 369-4831, or by phone at (916) 369-4900.
NOTE: ((---)) = Indicates obsolete information.