{"id":89,"date":"2025-03-17T00:28:47","date_gmt":"2025-03-17T00:28:47","guid":{"rendered":"https:\/\/www.nyccitytax.com\/ny\/?page_id=89"},"modified":"2025-03-17T00:35:33","modified_gmt":"2025-03-17T00:35:33","slug":"ftb-rulings","status":"publish","type":"page","link":"https:\/\/www.nyccitytax.com\/ny\/ftb-rulings\/","title":{"rendered":"FTB Rulings"},"content":{"rendered":"\n<p>1) FTB Chief Counsel Ruling 2016-03FTB Chief Counsel Ruling 2016-03<\/p>\n\n\n\n<p>Franchise Tax Board \u00b7 Jul 5, 2016<\/p>\n\n\n\n<p>Guidance with respect to the operation of Revenue and Taxation Code sections 23101 and 25122; California Code of Regulations, title 18, section 25136-2; and Public Law 86-272.<\/p>\n\n\n\n<figure class=\"wp-block-embed\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/www.ftb.ca.gov\/tax-pros\/law\/chief-counsel-rulings\/2016-03.pdf\n<\/div><\/figure>\n\n\n\n<p>2) FTB Information Letter 2013-01<\/p>\n\n\n\n<p>Franchise Tax Board \u00b7 Feb 11, 2013<\/p>\n\n\n\n<p>Request for Chief Counsel Ruling &#8211; Source fees received from clients that are corporations and other business entities under California Code of Regulations, title 18, section 25136-2, subdivision (c)(2).<\/p>\n\n\n\n<p><a href=\"https:\/\/web.archive.org\/web\/20190324235139\/https:\/www.ftb.ca.gov\/law\/infoletter\/Info2013_01.pdf\">https:\/\/web.archive.org\/web\/20190324235139\/https:\/\/www.ftb.ca.gov\/law\/infoletter\/Info2013_01.pdf<\/a><\/p>\n\n\n\n<p>3) FTB Technical Advice Memorandum 2012-01<\/p>\n\n\n\n<p>Franchise Tax Board \u00b7 Nov 29, 2012<\/p>\n\n\n\n<p>Request for Technical Advice Memorandum on whether a taxpayer may properly assert the existence of substantial sales in a destination state without physical presence to establish that it is subject to taxation in that state, thereby avoiding the throwback rule under Revenue and Taxation Code section 25135.<\/p>\n\n\n\n<p><a href=\"https:\/\/web.archive.org\/web\/20210430132506\/https:\/www.ftb.ca.gov\/tax-pros\/law\/technical-advice-memorandums\/2012-01.pdf\">https:\/\/web.archive.org\/web\/20210430132506\/https:\/\/www.ftb.ca.gov\/tax-pros\/law\/technical-advice-memorandums\/2012-01.pdf<\/a><\/p>\n\n\n\n<p>4) FTB Chief Counsel Ruling 2012-03<\/p>\n\n\n\n<p>Franchise Tax Board \u00b7 Aug 28, 2012<\/p>\n\n\n\n<p>Guidance with respect to the operation of Revenue and Taxation Code sections 23101, 25122 and 25135.<\/p>\n\n\n\n<figure class=\"wp-block-embed\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/www.ftb.ca.gov\/tax-pros\/law\/chief-counsel-rulings\/2012-03.pdf\n<\/div><\/figure>\n\n\n\n<p>5) FTB Legal Ruling 2011-04<\/p>\n\n\n\n<p>Franchise Tax Board \u00b7 Sep 23, 2011<\/p>\n\n\n\n<p>Suspension of Net Operating Loss Deductions \u2013 Extension of Carryover Periods<\/p>\n\n\n\n<figure class=\"wp-block-embed\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/www.ftb.ca.gov\/tax-pros\/law\/legal-rulings\/2011-04.pdf\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>1) FTB Chief Counsel Ruling 2016-03FTB Chief Counsel Ruling 2016-03 Franchise Tax Board \u00b7 Jul 5, 2016 Guidance with respect to the operation of Revenue and Taxation Code sections 23101 and 25122; California Code of Regulations, title 18, section 25136-2; and Public Law 86-272. 2) FTB Information Letter 2013-01 Franchise Tax Board \u00b7 Feb 11, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-89","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/pages\/89","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/comments?post=89"}],"version-history":[{"count":3,"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/pages\/89\/revisions"}],"predecessor-version":[{"id":96,"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/pages\/89\/revisions\/96"}],"wp:attachment":[{"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/media?parent=89"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}