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Technical Advice Memorandums

Available online

FTB is offering a valuable new service – an online index of Technical Advice Memorandums (TAMs) issued since 2000.

A TAM is advice given by our Legal Division in response to a specific question from FTB staff. The TAM is based on the laws as of the date of the TAM, and for the specific situations posed in the questions asked. The TAMs are not annotated to note changes in relevant law, regulations, rulings, or procedures that occurred after the TAMs were originally issued.

Recently issued TAMs include:

  • Analysis of Treasury Receipts after the California Supreme Court’s decisions in Microsoft and General Motors [TAM 2007-03].
  • Automated processing rules for look-back transactions [TAM 2007-02].
  • Application of Statutes of Limitation Provisions to Overcollected Amounts Received by the Franchise Tax Board Through Involuntary Collection Action [TAM 2007-01].

To view the TAMS Webpage, go to the FTB Website at and search for "TAMS."

You can also request a TAM through a Public Records Act request sent to:

DISCLOSURE OFFICE MS A181
FRANCHISE TAX BOARD
PO BOX 1468 SACRAMENTO CA 95812