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FTB Publication 1060, Guide for New Corporations
FTB Publication 1060 is state tax guidance for a corporation starting business in California: the franchise tax and the minimum franchise tax, the first-year exemption, estimated tax payments, the filing requirement, and what a suspended corporation may not do. It is cited from one section, Business Finances. This is the 2022 edition, the newest the department publishes as a PDF.
This is not law
State tax guidance for a corporation starting business in California: the franchise tax and the minimum franchise tax, the first-year exemption, estimated tax payments, the filing requirement, and what a suspended corporation may not do. It is not law: it explains the Revenue and Taxation Code, which carries the rule. This is the 2022 edition, the newest the department publishes as a PDF, and every amount in it belongs to that edition.
- Cited as
- FTB Publication 1060, Guide for New Corporations
- Pages
- 6
- Official copy
- PDF from the publisher
Why the wording is not on this page
This is a public document, and nothing here holds its wording back. The corpus reads it page by page from the official copy, and a citation names a page of it, so this page says what the document is, which edition it is, and links that copy.
How a question cites it
A citation to this document carries the publication number, the 2022 edition and the page number, an exact quote, and the anchor of the page it is on, which counts the pages of the file and not the numbers printed on them. You can check every claim against the copy linked above.