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Disclaimer The Franchise Tax Board’s Ask a Legal Expert program provides an informal response to you based on the information you provided, and the response is subject to the limitations stated on the Franchise Tax Board public websiteopens in new window. A response to inquiries submitted to Ask a Legal Expert is not written advice within the meaning of Revenue and Taxation Code Section 21012. To obtain written advice taxpayers or representatives must request a Chief Counsel Ruling in accordance with FTB Notice 2009-08opens in new window, Rulings Guidelines.