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ASK THE EDD ATTORNEY – CAN YOU BE HELD PERSONALLY …

    https://www.robertschriebman.net/articles/ask-the-edd-attorney-can-you-be-held-personally-liable-for-your-corporation-s-taxes/
    Jul 27, 2016 · There are provisions in the Revenue and Taxation Code (RTC) that allow the FTB to pursue responsible persons if the corporation or LLC fails to pay the annual minimum California franchise tax of $800 per year. I have been practicing taxation for decades. I have yet to see the FTB pursue individuals for delinquent annual franchise taxes.Estimated Reading Time: 6 mins

Corporations - Franchise Tax Board Homepage FTB.ca.gov

    https://www.ftb.ca.gov/file/business/types/corporations/index.html
    The undersigned certify that, as of July 1, 2021 the internet website of the Franchise Tax Board is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, or a subsequent version, as of the date of certification, published by the Web ...

Individual Liability of Directors and Officers Under the ...

    http://www.mulcahyllp.com/practiceareas/franchiselaw/personalliabilityoffranchisorsofficersdirectors.html
    Jul 22, 2013 · California is one of just a handful of states that has stripped the protections of the corporate veil from those selling franchises with-in its borders. Irrespective of corporate status, the franchisor’s principal executive officers, directors and others may be jointly and severally liable for those acts of the franchisor corporation.

Shareholder Liability for Minimum Corporate Franchise Tax ...

    https://www.avvo.com/legal-guides/ugc/shareholder-liability-for-minimum-corporate-franchise-tax-in-california
    An often asked question in California is whether a shareholder is liable for the minimum franchise tax that is unpaid on a corporation if the corporation is suspended. I believe it is clear that a shareholder is liable for the tax if they dissolve the corporation and take responsibility for all unpaid debts of the corporation.

Legal ruling 1991-1 FTB.ca.gov

    https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1991-1.html
    In Rain Bird Sprinkler Mfg. Corp. v. Franchise Tax Board (1991) 229 Cal.App.3d 784, the court held that Section 25105, Revenue and Taxation Code, was the governing section with respect to the determination of unity of ownership under Section 25101. This Legal Ruling examines the requirements for unity of ownership under Section 25105.

California Issues Ruling on Sourcing of Income Paid to ...

    https://www.aprio.com/california-issues-ruling-on-sourcing-of-income-paid-to-independent-directors/
    The California Franchise Tax Board (“FTB”) recently opined on this issue when it published Chief Counsel Ruling 2019-03. Interestingly, the FTB concluded that independent director income should not be sourced in part to California based on attendance at a board meeting in California.

How to set up a California tax board payment plan?

    https://www.justanswer.com/tax/2jknk-california-franchise-tax-board-collect-against-individual.html
    Sep 15, 2009 · Verified Any owner, shareholder or officer of the corporation can be held personally responsible for the payment of the CA franchise taxes. The corporate veil of protection does not extend to these taxes. The Franchise Tax Board can place a levy or lien on any of the assets of these individuals if the tax is not paid.

Court Rules Against California Franchise Tax Board on ...

    https://kkoslawyers.com/court-rule-against-california-franchise-tax-board-on-overreaching-franchise-tax/
    In July 2014, the Franchise Tax Board doubled down on this policy and issued its Legal Ruling 2014-01 that if an LLC doing business in California was classified as a partnership for tax purposes, ALL of its members were also deemed to be doing business in California even if the individual LLC member never stepped foot into California or performed any transactions in California.

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