Civil tax matter disputes include protests, appeals or refund claims. Not included are litigation cases, for which other settlement authority exists, and cases in audit or collection status. The law allows FTB's Executive Officer or Chief Counsel to recommend settlements to the three-member Franchise Tax Board for approval or disapproval. The Attorney General must first review the recommendation and advise in writing whether it is reasonable. The Board must act on the recommendation within 45 days or it is deemed approved.
Disapproval is by a majority vote.
Such settlements become final upon joint approval of FTB's Chief Counsel and Executive Officer. The three-member Board is notified of such settlements. 129 L.Ed.2d 244, which led to requests for dismissals in 24 cases. The balance of the cases involved an assortment of legal issues. App.4th 1667, the Court of Appeals held that sales delivered in California to a customer which intended to use the purchased items outside of California are not properly treated as California sales for purposes of the numerator of the sales factor of the apportionment formula.