When is a document "filed"?
The Franchise Tax Board and Secretary of State take different approaches to when they consider a document "filed."
The Secretary of State date-stamps and processes documents as of the date received, regardless of the postmark.
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The FTB FTB Franchise Tax Board (California; they collect income and sales tax)
FTB Family Tax Benefit (Australian welfare assistance)
FTB First Time Buyer (housing) considers documents timely if the postmark is no later than the due date of a return or payment (or the next business day if the due date falls on a weekend or holiday).
For guidelines guidelines,
n.pl a set of standards, criteria, or specifications to be used or followed in the performance of certain tasks. that reconcile these differences, visit www.ftb.ca.gov/professionals/taxnews/0506/0506_1.html.
COPYRIGHT 2006 California Society of Certified Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2006, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.
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