Legal ruling 1998-2

Franchise Tax Board - Legal Division
PO Box 1720
Rancho Cordova CA 95741-1720

916 845 3309

FAX: 916 845 3648

Kathleen Connell, Chair
Dean Andal, Member
Craig L. Brown, Member

June 1, 2000

Subject: Withdrawal of Obsolete Legal Rulings

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 This notice is to advise that each of the Legal Rulings on the attached list is hereby withdrawn.

Review of Legal Rulings is continuing and it is anticipated that additionalrulings will be withdrawn.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

Drafting Information

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