Search for: "State of California Franchise Tax Board of Equalization" Results 41 - 60 of 119
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17 Jan 2020, 12:57 pm by Robert P. Merten III and Mike Le
This issue originally stems from a 1996 California State Board of Equalization decision in Appeal of Amman & Schmid Finanz AG,27 which held that corporate limited partners were not doing business in California simply because they had interests as limited partners in limited partnerships that engaged in business in California. [read post]
31 Oct 2006, 2:46 pm by Tredway Lumsdaine & Doyle, LLP
California State Controller and Franchise Tax Board (FTB) Chair Steve Westly announced new changes in California tax law ( L. 2006, S1827 (c. 802), eff. 01/01/2007) that gives registered domestic partners the same tax filing status as married couples, starting with tax year 2007. [read post]
30 Nov 2020, 10:18 am by Chris Manes
It’s typical for married couples to live together, and the Franchise Tax Board, California’s tax enforcement agency, has a bias for the typical when it comes to residency determinations. [read post]
20 Mar 2013, 8:11 am
In that case, the Board of Equalization stated that the only way shareholders are liable for the corporation's franchise taxes would be if the Franchise Tax Board proves that all of the following conditions were met: - The corporation transferred property to the shareholder(s) for less than full and adequate consideration; - At the time of transfer and when shareholder liability was asserted, the corporation was liable for… [read post]
30 May 2017, 10:18 am by Chris Manes
  In the past, this situation was so uncommon it hardly raised a blip on the radar scope of the Franchise Tax Board, California’s tax authority. [read post]
30 May 2017, 10:18 am by Chris Manes
  In the past, this situation was so uncommon it hardly raised a blip on the radar scope of the Franchise Tax Board, California’s tax authority. [read post]
18 Mar 2019, 1:45 pm by Matthew Odgers
Every California LLC must also pay an $800 yearly minimum franchise tax along with an additional fee of between $900 and $11,760 if its total annual income has exceeded $250,000.If your LLC will be collecting sales tax, you must register it with California’s State Board of Equalization. [read post]
29 Nov 2015, 9:34 pm by Lyle Denniston
The Franchise Tax Board has amicus support from forty-four states, the Multistate Tax Co [read post]
30 Jan 2012, 6:19 am by Green and Associates
Effective July 1, 2012, ALL of the licensing boards in California (Medical Board, Board of Psychology, State Bar, Dental Board, Contractors Board, Veterinary Board,  Accountancy Board, Optometry Board, Pharmacy Board, Board for Professional Engineers, etc.) are required to deny an application for licensure and to suspend the license/certificate/registration of any applicant or licensee… [read post]
23 Aug 2012, 11:18 am
How Does the FTB (the California Franchise Tax Board) Determine Whether an Individual is a California Tax Resident? [read post]
29 Jul 2011, 11:39 am by sandylaw
In those instances where the use tax is not collected and remitted by the retailer, a taxpayer may either report and pay the tax directly to the Board of Equalization (BOE) or report and pay the use tax on their California income tax return. [read post]
10 Dec 2018, 3:21 pm by Richard Burt
Involuntary Administrative Dissolution After December 31, 2018, a California corporation may be administratively dissolved if the corporation’s corporate powers have been suspended by the Franchise Tax Board (“FTB”) for 60 consecutive months. [read post]
25 Jun 2009, 6:34 am
Do NOT file the dissolution paperwork with the State Franchise Tax Board or Secretary of State. [read post]
12 Sep 2012, 5:01 am by James Edward Maule
Among the many things it does, it requires the State Board of Equalization and the Franchise Tax Board to publish a list of the 500 largest tax delinquencies. [read post]
28 Aug 2012, 5:51 am by Brad Kuhn
California State Board of Equalization, deals specifically with whether a power plant's Emission Reduction Credits (ERCs) are taxable for property tax purposes under Revenue & Tax Code 110. [read post]
22 Jun 2021, 11:26 pm by Chris Manes
The Franchise Tax Board, California’s tax enforcement agency, requires that a resident leaving California identify the specific date of the residency change on Schedule CA of the Form 540NR “Part-Year” return, which exiting taxpayers, with few exceptions, have to file for the year they move. [read post]
10 Nov 2008, 5:03 pm
Machtinger tried cases before the United States Tax Court, California Board of Equalization and California Franchise Tax Board. [read post]
16 Jun 2019, 8:55 pm by Chris Manes
This means the Franchise Tax Board, California’s tax enforcement agency, weighs all the contacts a taxpayer has with California and every other jurisdiction. [read post]
24 Jul 2009, 8:29 am
At the end of each year, the employer reports the employee's income and total amount of withholdings to the IRS and the California State Franchise Tax Board via a W-2 form which is also provided to the employee for his personal tax return. [read post]
5 Oct 2011, 6:05 pm
Sources California Franchise Tax Board, Partnership California Franchise Tax Board, Limited Liability Partnership (LLP) California Secretary of State's Office, Starting a Business - Entity Types Selecting the Right Entity For Your Business and Considerations When Buying or Selling a Business San Francisco Business Partnership Lawyer Matthew L. [read post]