Related Franchise Tax Board Publications
FTB 4058C California Taxpayers’ Bill of Rights -
A Comprehensive Guide
FTB 4058 California Taxpayers’ Bill of Rights -
A Guide for Taxpayers - 1988
FTB 4063 California Taxpayers’ Bill of Rights 2 -
A Guide for Taxpayers - 1997
These publications describe your rights as a
California taxpayer. To order them, please call:
From within the United States
Or from outside the United States
You can write to us at:
FRANCHISE TAX BOARD
TAX FORMS REQUEST UNIT
PO BOX 307
RANCHO CORDOVA CA 95741-0307
You can also visit our Website at: www.ftb.ca.gov.
Assistance for persons with disabilities:
We comply with the Americans with Disabilities Act.
Persons with hearing or speech impairments please
call TTY/TDD (800) 822-6268.
Act of 1999
A Guide for Taxpayers
California Franchise Tax Board
FTB 4064 (REV 10-2002)
In 1988, the California Legislature enacted the
Taxpayers’ Bill of Rights. For the first time,
legislation spelled out your rights as California
taxpayers as well as the Franchise Tax Board’s
obligations to you.
On July 30, 1996, the federal Taxpayer Bill of
Rights 2 was passed, followed a few months
later by California’s Taxpayers’ Rights Conformity
To further guarantee your rights as state taxpayers,
California’s lawmakers enacted the Taxpayers’ Bill
of Rights Act of 1999. The following are major
highlights of this important 1999 legislation.
Innocent Spouse Relief
If you had no knowledge your spouse underreported
the amount of tax due on your jointly filed return,
we may not hold you responsible for payment of that
You may be able to limit your liability on a deficiency
from a joint return by electing separate liability if any
of the following are true:
• You are no longer married.
• You are legally separated.
• You have been living apart from your spouse for