Multistate Audit Procedures Manual

CALIFORNIA FRANCHISE TAX BOARD Internal Procedures Manual Page 1 of 26Multistate Audit Procedures Manual 9000 STATUTE OF LIMITATIONS MAPM 9010 Statute Of Limitations - In General MAPM 9020 Special Statute MAPM 9030 Statute Of Limitation Chart MAPM 9035 Eight-Year Statute of Limitations for Tax Shelters MAPM 9040 Offset Of Barred Refund MAPM 9045 Recovery of Erroneous Refunds MAPM 9050 Securing State Waivers MAPM 9060 Waiver For Former Members Of A Combined Report MAPM 9070 Waivers For Corporate Groups In Diverse Business Activities MAPM 9080 Facsimile (Fax) Waivers And Powers Of Attorney MAPM 9090 Securing Waivers On Delinquent Returns MAPM 9100 Federal Waiver MAPM 9110 Procedures For Accepting Modified Waivers The information provided in the Franchise Tax Board's internal procedure manuals does not reflect changes in law, regulations, notices, decisions, or administrative procedures that may have been adopted since the manual was last updated. CALIFORNIA FRANCHISE TAX BOARD Internal Procedures Manual Page 2 of 26Multistate Audit Procedures Manual 9010 STATUTE OF LIMITATIONS - IN GENERAL The Statute of Limitations (SOL) is a time limit imposed by law on the right of both the state and the taxpayer to increase or decrease self-assessed taxes. There are several statutes involved governing various situations. (See the statute of limitations chart in MAPM 9030.) Special attention should be given to any recent legislative changes ...