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Tax News
Corrections to November Tax News

Incorrect information was included in the article "Legislative wrap-up 2006" in November's Tax News. The third bullet in the description for AB 2341 (Villines Stats. 2006, Ch. 773) incorrectly states:

  • "The entity files documents for dissolution, surrender, or cancellation within 12 months of the due date of the final return, without regard to extension."

The bullet should state:

  • "The entity files documents for dissolution, surrender, or cancellation within 12 months of the due date of the final return."

The article "California's new filing requirements for registered domestic partners" originally contained the statement "These new filing requirements apply to taxable years beginning on or after January 1, 2007, for returns filed on or after April 15, 2008."

This statement has been corrected and now reads "These new filing requirements apply to taxable years beginning on or after January 1, 2007."

We regret any inconvenience this may have caused.