The taxpayer may make a written request for an extension of the 60-day period. The request for extension must be made within 30 days of the FTB request for the records. If records required to be maintained are in the control of a foreign related party, the records may be obtained and compiled by the taxpayer, a third party or by the foreign related party. A foreign related party may, upon the FTB's request for the records, arrange to furnish the records directly to the FTB rather than through the taxpayer. Note 11 5.
Documents are to be provided in the form in which they are kept in the usual course of business.
Records that are stored or maintained on computers or electronic media may be provided in either printed or electronic form. If records are provided in electronic form, the taxpayer must comply with the procedures in Revenue Procedure 91-59 and must provide the records on a medium which includes both the data and the program which is used to compile and analyze the data, and instructions for the use of such program. For large document productions, if the FTB will not copy or arrange for copying of the documents at the place of delivery, a taxpayer may request reimbursement for the cost of copying documents at a rate not to exceed the cost at which the FTB can contract for the services of a third-party copying service. A large document production is a document production involving the copying of in excess of 1,000 pages, provided that the FTB auditor has been allowed to examine all of the documents and designate those documents that are to be copied. Documents which are copied for purposes of complying with the U.S. record maintenance requirement do not constitute a large document production.