Active regulation projectsRegulatory activity

In order to adopt or amend a regulation, the Franchise Tax Board must participate in the state's regulatory process under the Administrative Procedure Act.

The process involves:

  • Getting authorization to proceed from the three-member Franchise Tax Board.
  • Holding interested parties meetings (IPM) and formal regulatory hearings.
  • Drafting the language.
  • Getting input from the public.
  • Working with the Office of Administrative Law for final approval and filing.

Draft regulations

These are the proposed regulations that are currently in the regulatory process. The list is replaced when updated, typically when there is new regulatory activity.

Visit Meetings for more information.

Regulations
Topic and regulations IPM dates and documents

Tax deferred exchanges 17951-7, 25137(e)

February 3, 2016

Other State Tax Credit 18001-1

August 7, 2019

Domestic Pass-Through Entity Withholding 18662-7

March 15, 2019

September 8, 2017

December 12, 2014

Penalty for Failure to File Return Upon Notice and Demand 19133

November 13, 2019

Assignment of Credits - Eligible Assignees and Reorganizations 23663-6

June 12, 2018

June 12, 2014

Market-Based Rules for Sales Other Than Sales of Tangible Personal Property 25136-2

July 19, 2019

May 18, 2018

June 16, 2017

January 20, 2017

Alternative Apportionment Method Petition Procedures 25137

December 4, 2019

November 26, 2018

June 30, 2017

Contact us

To get general information or to make comments, contact the Regulation Coordinator Christy Keith.

Phone
(916) 845-6080
Weekdays, 8 AM to 4 PM
christy.keith@ftb.ca.gov
Mail
Franchise Tax Board
Legal Division
PO Box 1720 MS A260
Rancho Cordova, CA 95714-1720