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CALIFORNIA FRANCHISE TAX BOARD Collection Procedures Manual Rev.: January 31, 2008-Page 1 of 68 5. DEBTOR ASSET LOCATION SECTION 5. DEBTOR ASSET LOCATION SECTION ........................................
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The California Franchise Tax Board (FTB) is the agency responsible for administering and collecting personal and business income taxes in California.
Individuals and businesses that earn income in California are required to file with the FTB.
You can fill out the California Franchise Tax Board forms either online or by mailing in a paper form.
The purpose of the California Franchise Tax Board is to collect income taxes to fund public services and programs in the state.
Individuals must report their income and deductions, while businesses must report their revenue and expenses.
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