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State of California
Office of Administrative Law
In re: Franchise Tax Board
Regulatory Action:
Title 18, California Code of Regulations
Adopt sections: 23038(b)-5 Amend sections: 23038(b)-1, 23038(b)-2,
23038(b)-3 Repeal sections:
NOTICE OF APPROVAL OF REGULATORY ACTION
Government Code Section 11349.3
OAL Matter Number: 2019-0408-02
OAL Matter Type: Regular (S)
The Franchise Tax Board proposed this rulemaking action to amend three regulations and adopt one regulation that address the classification of business entities for tax purposes to make these regulations consistent with corresponding federal regulations as in effect May 1, 2014, as required by Revenue and Taxation Code section 23038 (b) (2) (B) (i).
OAL approves this regulatory action pursuant to section 11349.3 of the Government Code. This regulatory action becomes effective on 7/1/2019.
Date: May 20, 2019 Richard L. Smith Senior Attorney
For: Holly Pearson Acting Director
Original: Selvi Stanislaus, Executive Officer
Copy: Christy Keith
STATE OF CALIFORNIA-OFFICE OF ADMINISTRATION LAW
NOTICE PUBLICATION/REGULATIONS SUBMISSIONSTD. 400 (REV 01-2013)
per agencyrequestre U est
(See Instructions on reverse)
OAL FILE NUMBERS
NOTICE FILE NUMBER
Z-2017-1024-02NOTlfy FILE NUMBER
q 10~4-D REGULATORY ACTION NUMBER
2018-10 10-05SEMERGENCY NUMBER
For use by Office of Administrative Law (OAL) only
NOTICE
2018 OCT 10 P 2: 05
NOTIC5
WfS OCT f O P 2: OS
OFFICE OFADMINISTRATIVE LAW
REGULATIONS
For use by Secretary of State only
ENDORSED -FILEDIn the office of the Secretary of State
of the State California
NOV 20 2018
3:59 p.m
ENDORSED a FILED
3 _, r1-p · 41
AGENCY WITH RULEMAKING AUTHORITY
Franchise Tax Board AGENCY FILE NUM8ER(II any)
A, PUBLICATION OF NOTICE (Complete for publication in Notice Register) 1. SUBJECT OF NOTICE
Apportionment & Allocation of Partnership Income TITLE(S) FIRST SECTION AFFECTED 2. REQUESTED PUBLICATION DATE2, RE UESTE DATE
3, NOTICE TYPE Notice re Proposed Regulatory ActionRegulato Action Other
4, AGENCY CONTACT PERSON TELEPHONE NUMBER FAX NUMBER (Optional)
OAL USEONLY
DAL USE ON
ACTION ON_PROPOSED NOTICE Approved asSubmitted·_Approved 11s Approved as
ModifiedDisapproved/ Withdrawn
NOTICE REGISTER NUMBER PUBLICATION DATE
11/3/2017s---~01 B, SUBMISSION OF REGULATIONS (Complete when submitting regulations)
1a. SUBJECT OF REGULATION(S)
Apportionment & Allocation of Partnership Income
1 b, ALL PREVIOUS RELATED OAL REGULA TORY ACTION NUMBER(S)
2, SPECIFY CALIFORNIA CODE OF REGULATIONS TITLE{S) /\ND SECTIDN(5) (Including tltle 26, If loxlcs rolatedl
SECTION(S) AFFECTED (List all section number{sl
individually. Attach additional sheet if needed,)
ADOPT
AMEND
2513 7-1, 1 7951-4
TITLE(S)
18 REPEAL
3, TYPE OF FILING
Regular Rulemaking (Gov. Code§ 11345)
Resubmltta I of disapproved or withdrawn nonemergency filing (Gov. Code§§ 11349.3, 11349.4)
Emergency (Gov. Code, § 11346.1(6))
Certificate of Compliance: The agency orncer named below certifies that this agency complied with the provisions of Gov. Code § § 11346.2-11347,3 either before the em erg ency regula tlon was adopted or within the ti me period required by statute.
Resubmittal of disapproved or withdrawnemergency filing (Gov. Code, §11346.1)Resubmlttal of disapproved or withdrawn emergency nling (Gov. Code, §11345,1)
Emergency Readopt (Gov.Code, §11346,l(h)) Emergency Re~dapt (Gov.
File&Prlnt
Other(Specify)
Changes Without RegulatoryEffect (Cal. Cade Regs,, title 1, §100)
Changes Without Regu I atory
PrintOnly
4. ALL BEGINNING AND ENDING DATES OF AVAILABILITY OF MODIFIED REGULATIONS AND/OR MATERIAL ADDED TO THE RULEMAKING FILE (Cal. Code Regs, title 1, §44 and Gov. Code §11347.1)4, />.LL BWNNING AND ENDING DATES OJ' AVAILABILITY OF MODIFIED REGULATIONS AND/DR MATERIAL ADDED TO THE RULEMAKING FILE (Cal. Code Regs, title 1, §44 and Gov. Code §11347.1)
2/15/2018-3/5/2018 5. EFFECTIVE DATE OF CHANGES (Gov. Code,§§ 11343.4, 11346.1 (di; Cal, Code Reg,. title 1, §100 )S, EFFECTIVE DATE OF CHANGES (Gov. Code,§§ 11343.4, 11346.1 (di; Cal, Code Reg,. title 1, §100 I
Effective January 1, April 1, July 1, orOctober 1 (Gov, Code § 11343.4(a))Effec!ive January 1, April 1, July 1, or
~ October 1 (Gav, Code §11343.4(a)) · Effective on filing withSecretary of stateEffective on filing wllh Secretary of $!ale
§100 Changes WithoutRegulatory Effect
Effectiveother (Specify) Erreotlva §1 oo Changes Wltl1out
Regul•1ory Effect
6, CHECK IF THESE REGULATIONS REQUIRE NOTICE TO, DR REVIEW, CONSULTATION, APPROVAL OR CONCURRENCE BY, ANOTHER AGENCY OR ENTITY
Department of Finance (Form STD. 399) (SAM §6660)Department of Finance (Form STD. 3~9) (SAM §5660)
Other (Specify)
Fair Political Practices Commission State Fire Marshal
7, CONTACT PERSON
Christy Keith TELEPHONE NUMBER
(916) 845-6080(916) 845~6080 FAX NUMBER (Optional) E·MAIL ADDRESS (Optional)
Christy .Ke ith@ft b.c a.gov
B. I certify that the attached copy of the regulation(s) Is a true and correct copy of the regulation(s) Identified on this form, that the information specified on this form is true and correct, and that I am the head of the agency taking this action,
or a designee of the head of the agency, and am authorized to make this certification.or a de.slgnee of the head of the agency, and am authorized to make this certification, SIGNATURE OF AGENCY HEAD OR DESIGNEE
TYPED NAME AND TITLE OF SIGNATORY
Christy Keith, Regulations Coordinator
DATE
10/9/18/o 1 I CZ
For use by Office of Administrative Law (OAL) only
ENDORSED APPROVED
NOV 2 0 2018
Office of Administrative Law
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In Iha offlce of the 5oorewy of Stale 'NUMBE]3S z-otor nf 1"'P <:;tate of GalWomla
NOV 20 2018.
.LY. □· :· □· -, □ Submllled , . . · Modified Withdrawn
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NOtlCE PUBLIC~Q~lB1=GULATI ;ro. 4D0 IREV, 01-20131