Procedures

The information provided in the Franchise Tax Board’s internal procedure manuals does not reflect changes in law, regulations, notices, decisions, or administrative procedures that may have been adopted since the manual was last updated.

Bank and Financial Handbook

Overview of financial industry, issues, techniques and department position on issues

S Corporation Manual

S Corporation audit aid

Disclosure manual 4000

Information Practices Act of 1977 (IPA)

Collection Procedures Manual (CPM)

The CPM documents and standardizes our collection procedures for tax and non-tax debts.