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

TAX PROGRAMS
The Franchise Tax Board tax program activities consist of the administration of
the state’s personal income tax, bank and corporation tax, and non-admitted
insurance tax. The related tax program activities include taxpayer assistance
and tax return processing (self-assessment activities), filing enforcement,
audit, and tax collections. Tax program activities also include the collection
and disbursement of voluntary contributions to the charitable organizations
designated on the PIT tax returns.
In 1996/97, the tax programs administered by the Franchise Tax Board
accounted for $29.1 billion (60.5%)of the General Fund’s Major Tax and
License revenue. Approximately $24.6 billion was reported by taxpayers on
their voluntarily 1/ filed tax returns.
1/ ‘Voluntary’ filing refers to returns filed as a result of self-assessment activities.
Self-Assessment Activities
Self-assessment activities comprise all functions that facilitate and ensure
voluntary compliance with the state’s tax laws. Such activities include
developing and distributing tax forms and instructions, assisting taxpayers,
processing and storing returns, and issuing refunds.
FTB continues to improve the efficiency of self-assessed activities by applying
state-of-the-art technology to taxpayer assistance and return processing
functions. New technology implementation includes electronic filing of tax
returns, image-assisted data capture, interactive voice response (IVR) for
taxpayer inquiries, and electronic funds transfer of tax payments.
Taxpayer Taxpayer assistance refers to all functions that provide taxpayers and
Assistance tax preparers with the tools to submit timely and accurately computed
documents and payments. The following list contains samples of FTB’s
taxpayer assistance activities:
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