1. (a) Franchise or Income Tax Appeal Files. Material submitted to the Board in a franchise or income tax appeal is public and may be requested by taxpayer name.
2. (b) Formal Opinions. A franchise or income tax formal opinion is public and may be requested by taxpayer name or subject.
3. (c) Summary Decisions. Summary decisions issued in franchise or income tax appeals are public and may be requested by taxpayer name or subject.

The Board's franchise or income tax appeals records include:

Note: Authority cited: Sections 6253.4 and 15652, Government Code. Reference: Sections 6250, 6252, 6253, 6254, 6254.25 and 6255, Government Code.

History

1. New section filed 11-15-2000; operative 12-15-2000 (Register 2000, No. 46).