Legal ruling 1998-6

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
B. Timothy Gage, Member

December 4, 1998

Subject: Withdrawal of Obsolete Legal Rulings

A number of Legal Rulings that this Department has issued are no longer applicable due to subsequent appeals, court decisions, and legislative changes. This ruling is to advise that each of the Legal Rulings on the attached list is hereby withdrawn.

Drafting Information

The principal author of this ruling is Dan 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 95741-1720.