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References

Disclaimer

General

Code Cross Reference
Economic Development Areas Manual (EDAM)
FTB Notice 89-277 (Procedures for requesting a Chief Counsel Ruling)
Tax News Articles

Enterprise Zones (EZ)

Guidelines - Publication FTB 1158
Regulation on EZ Recapture Period - Sales or Use Tax Credit (CCR 17267.2-1)
Regulation on EZ Recapture Period - Sales or Use Tax Credit (CCR 24356.7-1)
FTB 3805Z Booklet - 1997
FTB 3805Z Booklet - 1998
FTB 3805Z Booklet - 1999
FTB 3805Z Booklet - 2000
FTB 3805Z Booklet - 2001
FTB 3805Z Booklet - 2002

Local Agency Military Base Recovery Areas (LAMBRA)

FAQ About LAMBRA Tax Incentives - Publication FTB 1118
Guidelines - Publication FTB 1158
FTB 3807 Booklet - 1997
FTB 3807 Booklet - 1998
FTB 3807 Booklet - 1999
FTB 3807 Booklet - 2000
FTB 3807 Booklet - 2001
FTB 3807 Booklet - 2002

Los Angeles Revitalization Zone (LARZ) [Expired]

FTB Notice 93-9 Election on Original Return
FTB Notice 94-1 LARZ NOL
FTB 3806 Booklet - 1997
FTB 3806 Booklet - 1998
FTB 3806 Booklet - 1999
FTB 3806 Booklet - 2000
FTB 3806 Booklet - 2001
FTB 3806 Booklet - 2002

Manufacturing Enhancement Areas (MEA)

Guidelines - Publication FTB 1158
FTB 3808 Booklet - 1998
FTB 3808 Booklet - 1999
FTB 3808 Booklet - 2000
FTB 3808 Booklet - 2001
FTB 3808 Booklet - 2002

Targeted Tax Areas (TTA)

Guidelines - Publication FTB 1158
FTB 3809 Booklet - 1998
FTB 3809 Booklet - 1999
FTB 3809 Booklet - 2000
FTB 3809 Booklet - 2001
FTB 3809 Booklet - 2002

Assistance

Telephone assistance is available from 8 a.m. until 5 p.m. Monday through Friday, except state holidays. We may modify these hours without notice to meet operational needs.

  • 800.852.5711 from within the United States
  • 916.845.6500 from outside the United States (not toll-free)

Assistance for persons with disabilities: We comply with the Americans with Disabilities Act. Persons with hearing or speech impairments please call TTY/TDD 800.822.6268.