Franchise and Personal Income Tax Appeals

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If you disagree with a Franchise Tax Board (FTB) decision about your liability for fran­chise or personal income taxes or about your eligibility for a refund, you can usually appeal that decision to the Board of Equalization. The five elected Board of Equalization Members serve as the administrative appellate body for final actions of the FTB, issuing opinions and rendering decisions interpreting and defining California’s income tax laws.

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