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BOE-1489-J REV. 3 (10-06) STATE OF CALIFORNIA FORMAL ISSUE PAPER Number BOARD OF EQUALIZATION 08-001 BOARD OF EQUALIZATION KEY AGENCY ISSUE Board Meeting Business Taxes Committee Customer Services

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Issue paper - fractionally is a document used to report fractional ownership of a specific asset or investment.

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Information such as the description of the asset, percentage of ownership, valuation, and any related agreements must be reported on issue paper - fractionally.

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