Search results are limited to the knowledge library. The Franchise Tax Board (FTB) is in the process of transitioning various documents, including internal procedure manuals, to its knowledge library. Topics will continue to be added over time. If you do not find the topic you are looking for in this library, please search the ftb.ca.gov. The information provided in the FTB’s internal procedure manuals does not reflect changes in law, regulations, notices, decisions, or administrative procedures that may have been adopted since the manual were last updated.