Terms and conditions Franchise Tax Board Application Programming Interfaces (FTB APIs)
As of 10/01/2020

Please read the following Terms of Use that govern access and use of the Franchise Tax Board Application Programming Interfaces (FTB APIs). In addition to these Terms of Use, you agree to the terms of use and notices for FTB’s File Exchange System (FX System) specified at the following link, which are hereby incorporated into this agreement and may be found at FTB’s FX System Terms and conditions.

The FTB APIs are owned and operated by the State of California, Franchise Tax Board. By accessing or using the FTB APIs, including within a software application, product, service, tool, or website that you create or offer to your Customers (your "Application"), you knowingly and voluntarily agree to be bound by these FTB API Terms of Use, which are a binding electronic agreement between you and FTB. In addition, you agree to comply with any accompanying documentation that apply to your access and use of the FTB APIs (collectively, the "API Terms"). All other uses are prohibited and constitute misuse of property of the State of California.

“You” means you, the individual with authority to accept these API Terms on behalf of yourself, a company, government entity, and/or other entity, as applicable.

"Customer(s)" means the licensee of an FTB online service ("FTB Offering") and if the licensee is an entity or organization, includes their administrators and end users.

"FTB APIs" means (i) any form of machine accessible application programming interface that FTB makes available which provides access to an FTB Offering, including all associated tools, elements, components, and executables therein, (ii) any FTB sample code that enables interactions with an FTB Offering, and (iii) any documentation that FTB makes available to help enable your access to the FTB APIs.

The FTB APIs include the FTB File Exchange API. The accompanying documentation that applies to the FTB File Exchange API are as follows: FTB File Exchange System – 1094 1095 Technical Specifications Part 1 and Part 2, File Exchange Schema, 1094 and 1095 Schemas, 1094-B and 1095-B California business rules, 1094-C and 1095-C California business rules, Open API specifications for the Application to Application (A2A) transmission channel, and FTB File Exchange System – 1094 1095 Testing Specifications, and any change or amendment.

We may modify, change, amend, or terminate these API Terms at any time, with or without prior notice to you. API Terms refer to the version of the FTB API Terms of Use together with any accompanying documentation that applies to your use of the FTB APIs in effect at the applicable time. Your use of the FTB APIs after any change or amendment means you agree to the revised API Terms. If you do not agree to the new API Terms, or if we terminate the right to use the FTB APIs by amending the API Terms, you must stop using the FTB APIs.

FTB APIs License and Guidelines

Subject to your compliance with all of the API Terms, FTB grants you a limited, non-exclusive, non-assignable, non-transferable, revocable license to use the FTB APIs to develop, test, and support your Application, and allow Customers to use your integration of the FTB APIs within your Application. You may use the FTB APIs only as expressly permitted in these API Terms.

Violation of these API Terms may result in the limitation, denial, suspension, or termination of your use of the FTB APIs.

The FTB APIs Guidelines:

You may not use the FTB APIs in any way that could impair, harm or damage FTB, the FTB APIs, any FTB Offering, or anyone's use of the FTB APIs or any FTB Offerings;
You may not use the FTB APIs to disrupt, interfere with, or attempt to gain unauthorized access to services, servers, devices, or networks connected to or which can be accessed via the FTB APIs;
You may not scrape, build databases, or otherwise create copies of any data accessed or acquired using the FTB APIs, except as necessary to enable FTB’s intended usage scenario for your Application;
You may not use an unreasonable amount of bandwidth, or adversely impact the stability of the FTB APIs or the behavior of other apps using the FTB APIs;
You may not attempt to work around the limitations FTB sets on your use of the FTB APIs. FTB establishes and enforces limits on your use of the FTB APIs, such as limiting the number of API requests that you may make, in FTB’s sole discretion;
You may not use the FTB APIs in any manner that circumvents any technical limitations of the FTB APIs or of the accessed FTB Offering, or reverse engineer, decompile or disassemble the FTB APIs, except and only to the extent that applicable law expressly permits, despite this limitation;
You may not use the FTB APIs, or any data acquired using the FTB APIs, to conduct performance testing of an FTB Offering unless expressly permitted by FTB pursuant to a duly executed written agreement;
You may not use the FTB APIs, or any data obtained using the FTB APIs, to identify, exploit, or publicly disclose any potential security risks or vulnerabilities;
You may not use or transfer any data accessed or acquired using the FTB APIs, including any data aggregated, anonymized, or derived from that data (collectively the "FTB APIs Data") for advertising or marketing purposes including (i) targeting ads, or (ii) serving ads;
You may not redistribute or resell, or sublicense access to, the FTB APIs, any data acquired using the FTB APIs, or any other FTB Offering accessed through the FTB APIs;
You may not falsify or modify any unique referral identifier in, or assigned to an Application, or otherwise obscure or modify the source of queries coming from an Application to hide a violation of this agreement;
You may not access the FTB APIs from outside of the United States without advance written permission from FTB’s Chief Security Officer;
You may not use the FTB APIs or allow any user to use the Application in a way that violates applicable law, including:
1. Illegal activities, such as child pornography, gambling, piracy, or violating copyright, trademark, or other intellectual property laws;
2. Intending to exploit minors in any way;
3. Accessing or authorizing anyone to access the FTB APIs from an embargoed country as prohibited by the U.S. government;
4. Threatening, stalking, defaming, defrauding, degrading, victimizing, or intimidating anyone for any reason; or
5. Violating applicable privacy laws and regulations; and
You may not use the FTB APIs in a way that could create, in FTB's sole discretion and judgment, an unreasonable risk to Customers from a security or privacy perspective.

We reserve the right to limit, deny, suspend, or terminate access to and use of the FTB APIs to any user at any time without notice for any reason.

Access to and use of the FTB APIs may also be limited, denied, restricted, suspended, or terminated by FTB at any time due to conditions or actions by any person that may lead to security risks or liability for FTB, equipment failure, equipment, software, or system maintenance, an emergency situation, violation of applicable local, state or federal laws, regulations or ordinances, or as required by law, regulation, ordinance, or court order.

Unauthorized access into the FTB APIs or misuse may constitute crimes under state and/or federal law. We reserve the right to pursue any such violations and prosecute to the fullest extent permitted by law.

Security

You warrant that your Application has been developed to operate with FTB API content in a secure manner. Your network, operating system, and the software of your servers, databases, and computer systems (collectively, "Systems") must be properly configured to securely operate your Application and store content collected through your Application (including the FTB API content). Your Application must use reasonable security measures to protect the private data of your users.

We may use technology to detect, prevent, or limit the impact of any issues caused by your Application at any time. This may include, for example, (i) filtering to stop spam, (ii) performing security or privacy monitoring regarding scraping, denial of service attacks, user impersonation, application impersonation, or illicit consent grant(s), or (iii) limiting, suspending, modifying, or terminating your access to the FTB APIs.

You are required to notify FTB as soon as you are aware of any security violation or any suspected security violation affecting your Application. Notification should be made by email to FTB’s Security Operations Center at FTB HCM Deactivation. Include your name, contact information, and a brief description of the security violation or suspected security violation in your email notification to us. Your continued access and use of the FTB APIs are subject to your providing all requested information and your full cooperation with us.

Your Compliance with Applicable Privacy and Data Protection Laws

You must comply with all laws and regulations applicable to your use of the data accessed through the FTB APIs, including without limitation laws related to privacy, biometric data, data protection, and confidentiality of communications. Your use of the FTB APIs is conditioned upon implementing and maintaining appropriate protections and measures for your service and Application, and that includes your responsibility to secure and protect the data acquired through the use of the FTB APIs. For the data you acquired through the FTB APIs, you must:

Obtain all necessary consents before processing data and obtain additional consent if the processing changes ("Data Access Consents"),
Implement proper retention and deletion policies, including deleting all data when your user abandons your Application, uninstalls your Application, closes its account with you, or abandons the account, and
Maintain and comply with a written statement available to Customers and users that describes your privacy practices regarding data and information you collect and use ("Your Privacy Statement").

Changes to the FTB APIs and API Terms

We may change or discontinue the availability of some or all of the FTB APIs at any time for any reason with or without notice. Such changes may include, without limitation, removing or limiting access to specific API(s), or setting and enforcing limits on your use of additions to the FTB APIs. We may also impose limits on certain features and services or restrict your access to some or all of the FTB APIs. We may release subsequent versions of the FTB APIs and require that you use those subsequent versions, at your sole cost and expense.

Any version of the FTB APIs designated as "preview", "pre-release", or "beta" ("Preview API"), may not work in the same way as a final version. We may change or not release a final or commercial version of a Preview API in our sole discretion.

Confidentiality

You may be given access to certain non-public information, software, and specifications relating to the FTB APIs ("Confidential Information"), which is confidential and proprietary to FTB. You may use Confidential Information only as necessary in exercising your rights granted under these API Terms. You may not disclose any Confidential Information to any third party without FTB's prior written consent. You agree that you will protect any Confidential Information from unauthorized access, acquisition, inspection, use, or disclosure in the same manner that you would use to protect your own confidential and proprietary information.

Misuse

Knowingly and without permission modifying, adjusting, altering, damaging, deleting, or destroying information through the FTB API; taking, copying, or making use of any data from the FTB API; assisting or providing another with unauthorized access to the FTB API; misusing the FTB API, including disruption of computer services or denial of computer services to an authorized user; wilfully divulging or making known software used in the FTB API; or exceeding authorized access to the FTB API may result in criminal and civil actions and/or penalties under state and federal laws. (Penal Code Section 502, California Revenue and Taxation Code Section 19542.1, and Title 18 United States Code Sections 1028 and 1030.)

Disclaimer of Warranties, Limitation of Liability and Indemnity

FTB makes no claims, representations, promises, or guarantees about the absolute accuracy, completeness, or adequacy of the FTB APIs and expressly disclaims liability for errors and omissions in the FTB APIs. No warranty of any kind, implied, express, or statutory, including, but not limited to, the warranties of non-infringement of third party rights, title, merchantability, satisfactory quality, fitness for a particular purpose, workmanlike effort, and freedom from computer virus or malicious or unauthorized code, is given with respect to the FTB APIs or its hyperlinks to other internet sources. FTB does not warrant that access to the FTB APIs will be uninterrupted, timely, or error-free. Access and use of the FTB APIs is at your own risk. The FTB APIs is available on an "as is" and “as available” basis "with all faults." In particular, the operation of the FTB APIs may be interrupted due to maintenance, updates, or system or network failures. FTB disclaims all liability for damages caused by any such interruption and errors in functioning. FTB does not warrant that data loss will not occur.

Under no circumstances will FTB, its officers, agents, and/or employees be liable or responsible for any damages of any kind arising from, or in any way related to, the FTB APIs, including, but not limited to, direct, indirect, incidental, exemplary, consequential, punitive, and special damages, and for any lost revenues, lost profits and loss of business, whether or not foreseeable and regardless of the cause of action, whether based in contract, tort, or otherwise.

In addition, and without limiting the generality of the foregoing, FTB, its officers, agents, and/or employees will not be liable or responsible for any damages, losses, expenses or costs that you suffer as a result of: (i) your use of, or inability to use, the FTB APIs; (ii) any interruption or failure of the FTB APIs; (iii) vulnerabilities in the FTB APIs; (iv) the downloading or use of any information, data or materials obtained through the FTB APIs; (v) any failure to complete a transaction using the FTB APIs, or any loss of data due to the FTB APIs interruptions, delays, non-deliveries, misdeliveries or other cause; (vi) any loss of data; (vii) anything beyond the reasonable control of FTB, including, but not limited to, any interruption or failure of a third party's equipment, services, software, or network; (viii) any unauthorized use or modification of the FTB APIs, or the equipment, software, or technology used to provide the FTB APIs; (ix) viruses, worms, trojan horses, or other harmful or undesirable applications, files, data or software; (x) the attempt by unauthorized users (for example, "hackers") to obtain access to your device, data, transmissions, website, computer system(s), or networks, or (xi) force majeure (examples of such causes, include, but are not limited to, acts of god (including, but not limited to, fire, floods, earthquakes, epidemics, pandemics), unusual action of the elements (weather), strikes, riots, large scale computer system, network or power failure, or acts of the public enemy (including, but not limited to, terrorism or cyber-attack), acts of the federal or state government in either its sovereign or contractual capacity, or the collateral effects of any of the foregoing).

No provision of this agreement shall be interpreted as a wavier of or limitation of any rights of FTB to assert governmental immunity or sovereign immunity.

In no event shall you be entitled to rescission, injunctive or other equitable relief, or to enjoin or restrain the operation of the FTB APIs, content or other material used or displayed through the current FTB website or successor site.

There are no third-party beneficiaries to this Agreement.

If you are dissatisfied with the FTB APIs or with any of the API Terms, your sole and exclusive remedy is to discontinue use of the FTB APIs.

We reserve the right to modify, suspend, or terminate the FTB APIs; modify the requirements for, or terms of access to, the FTB APIs; or modify any accompanying documentation or policies, for any reason, at any time and without notice. Upon any such termination, any and all rights of access to or use of the FTB APIs granted to you by FTB will terminate and you must cease use of the FTB APIs. Upon termination, you must also comply with Customer’s instruction to return or delete any data accessed or obtained through the FTB APIs, unless expressly permitted by FTB or prohibited by law. Neither party will be liable to the other for any damages resulting solely from termination of these API Terms. However, the Terms of Use will continue to apply to your prior use of the FTB APIs and anything related to, or arising from, such use. You agree that FTB will not be liable to you or any third party for any reason, including, but not limited to, use, modification, suspension, or termination of the FTB APIs.

You further agree that FTB, its officers, agents, and/or employees are not liable or responsible, and you agree not to seek to hold FTB, its officers, agents, and/or employees liable or responsible, for any losses or damages resulting from the conduct of any third parties, including, but not limited to, unauthorized access to the FTB APIs, or unauthorized interception of, or access to, transmissions from your device(s), website, computer system(s) or network(s), while using the FTB APIs.

You agree to defend, hold harmless, and indemnify FTB, its officers, agents, and/or employees from any third party claim or action arising from or in any way related to the FTB APIs, including all damages, liabilities, costs and expenses, from all claims, losses, damages (actual and consequential), suits, court actions, administrative proceedings, arbitration, mediation, judgments, litigation costs and attorneys’ fees, of every kind and nature.

Additional Provisions

Because the FTB APIs are provided "as is," we may not provide support services for them. You are solely responsible for the quality of your Application and providing support for your Application.

You may not assign or delegate any rights or obligations under these API Terms, including in connection with a change of control. Any purported assignment and delegation shall be ineffective. We may freely assign or delegate all rights and obligations under these API Terms, fully or partially without notice to you.

All rights not expressly granted herein are reserved by FTB. You acknowledge that all intellectual property rights within the FTB APIs remain the property of FTB and nothing within these API Terms will act to transfer any of these intellectual property rights to you.

Nothing in this Agreement shall be construed as creating an employer-employee relationship, processor-subprocessor relationship, a partnership, or a joint venture between the parties.

Either party’s failure to act with respect to a breach of these API Terms does not waive either party’s right to act with respect to that breach or subsequent similar or other breaches.

Sections of these API Terms that, by their terms, require performance after the termination or expiration of these API Terms will survive, such as, for example, the rights and requirements of the section titled Security.

The API Terms constitute the entire agreement with you regarding the access and use of the FTB APIs and supersede and replace all prior understandings or agreements, written or oral, regarding the FTB APIs. Any waiver of any provision of the API Terms will be effective only if in writing and signed by an FTB authorized representative.

The API Terms are governed by and construed in accordance with the laws of the State of California. The API Terms are severable and operate separately. If for any reason a court of competent jurisdiction finds any provision or portion of the API Terms to be unenforceable, the unenforceable provision will be modified so as to render it enforceable to the maximum extent possible, and the remainder of these API Terms will continue in full force and effect.

Terms and conditions Franchise Tax Board Application Programming Interfaces (FTB APIs) As of 10/01/2020