Compiled January 2000 - FTB.ca.gov - State of California

GLOSSARY
A Abatement The partial or complete cancellation of a final tax
assessment.
Apportioning A corporation whose business operations are conducted
both within and outside of California and whose income is therefore
apportioned to this state for taxing purposes.
Apportioning - Central Office An audit of an apportioning
corporation conducted by telephone and correspondence from the
FTB’s Sacramento office.
Apportioning - Field An audit of an apportioning corporation
conducted at the corporation’s place of business.
Assessment, Proposed (PA) Preliminary determination of additional tax
liability by an audit of the taxpayer’s return. The PA provides a time period
during which the taxpayer may dispute part or all of the additional tax prior
to the assessment‘s finality.
Assessment, Self Net tax liability as disclosed by the taxpayer on his/her
tax return.
B Bank and Corporation Tax The administration, enforcement and
collection of 1) franchise taxes on corporations doing business in California
and 2) income taxes on corporations not doing business in California, but
having income from California sources.
C Cancellation The partial or complete withdrawal of a proposed tax
assessment.
Page 39
Claim A taxpayer request for reduction or cancellation of self-assessed tax
by means of an amended return, formal request for refund, and informal
request by correspondence.
Collection, Non-Tax Collection of delinquent non-tax debts payable to
other state and local governmental agencies.