REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,ADMINISTRATION OF,FRANCHISE,INCOME TAX,LAWS,CHAPTER,ARTICLE 1,CLAIM,THE FRANCHISE,TAX,BOARD,THE CASE,FINDS,LIABILITY,SECTION,PART 11,SECTION 230,TAXPAYER,FOR ANY,REASON,AMOUNT,THE TAXPAYER,THE BALANCE,SHALL,JOINT,RETURN,FILED,TAXPAYERS,THE NAMES,THE RETURN,PAID,C,CORPORATION,SUCCESSOR,MERGER,CONSOLIDATION,SHAREHOLDERS,DISSOLUTION,EFFECTIVE,JANUARY 1,DETERMINES,FORTH,FACT,CREDIT,PAYABLE,WHOM,THE TAXPAYERS,ADMINISTRATORS,EXECUTORS,SEPTEMBER 22,RETURNS,DESIGNATE,ACCOUNT,FINANCIAL INSTITUTIONS,DIRECT DEPOSIT,INFORMATION,ABILITY,DEPOSIT,THE GOLDEN STATE,COLLEGE,SAVINGS,TRUST,INVESTMENT,DESCRIPTION,DATE,LENGTH,LINES,LESS,COST EFFECTIVE,MANNER,GOLDEN STATE,MEANING,SUBDIVISION,EDUCATION,CH 135,NO CREDIT,PERIOD,ENDING,WHICHEVER,THE LAST DAY,FILING,DETERMINED,ONE YEAR,UNLESS,EXPIRATION,NOTICE,PREPRINTED,THE AMENDMENTS,THE ACT,ADDING,CLAIMS,STATUTE OF LIMITATIONS,EXPIRED,TAKES,SHOWING,TAX PAID,IN EXCESS,ONE DOLLAR,EMPLOYEE,FILE,RESPECT,JUNE 16,MAIL,DEFICIENCY,ASSESSMENT,CIRCUMSTANCES,APPLY,WRITING,ARTICLE 3,THE UNITED STATES,COMMISSIONER OF INTERNAL,FEDERAL,EXECUTION,AGREEMENT,CHANGE,CORRECTION,OFFICER OF THE UNITED STATES,COMPETENT AUTHORITY,ADJUSTMENT,DEFINED,PARAGRAPH,DETERMINATIONS,EFFECTIVE DATE,SEPTEMBER 23,STATE,OR 180,THE OTHER,AFTER JANUARY,NOTE,THE CLAIM,DEDUCTIBILITY,INTERNAL REVENUE CODE,DEBT,AS ONE,LOSS,SECURITY,INCLUSION,RECOVERY,BAD DEBT,PRIOR,DEDUCTION,LIEU,LIMITATIONS,SEVEN YEARS,BY LAW,THE YEAR,WITH RESPECT TO,TAX IMPOSED,PERSON,PARTNERSHIP,ITEM,REGISTERED PARTNERSHIP,EXPIRE,FIVE YEARS,THE PARTNERSHIP,THE ITEM,INTERNAL REVENUE CODE OF 1954,MONTHS,CASE,SENTENCE,EXCEED,NOTWITHSTANDING,OFFSET,COMPUTING,RESULTS,TRANSFER,INCOME,ANOTHER YEAR,RELATED,WHOSE,DUE DATE,INDIVIDUAL TAXPAYER,PERSONAL INCOME TAX,LAW,THE RUNNING,SUSPENDED,WHICH THAT,DISABLED,THE FINANCIAL,DISABILITY,ACCORDANCE,REQUIREMENTS,EXCEPT,HIS OR HER,FINANCIAL,AFFAIRS,PHYSICAL,MENTAL IMPAIRMENT,TERMINAL,IMPAIRMENT,LAST,CONTINUOUS,LESS THAN,INDIVIDUALS,SPOUSE,ANY OTHER PERSON,LEGALLY,AUTHORIZED,ACT ON,BEHALF,MATTERS,PERIODS,THE OPERATION,RULE OF LAW,RES JUDICATA,AS OF,ACTION,EXTENT,BE IN,SIGNED,REPRESENTATIVE,CLASS,WRITTEN,AUTHORIZATION,THE CLASS,VALID,MADE IN,PAYMENT,ENTIRE,TOLLING,FOR ALL,APPLICATION,FULL,NOTIFY,EXPLANATION,DISALLOWANCE,OCTOBER 10,90 DAYS,MAILING,BOARDS,APPEALS,THE ACTION,SUIT,SHOULD,INTEREST,FEDERAL LAW,ENACTMENT,THE FEDERAL,THE TREATY,CONSIDER,APPEAL,SUBSTITUTION,MONTH,TITLE 11,TITLE 11 OF THE UNITED STATES,THE APPEAL,DOCUMENTS,THE STATE,EQUALIZATION,SACRAMENTO CALIFORNIA,RECEIPT,HEAR,DETERMINE,REASONS,30 DAYS,FRANCHISE TAX,FILES,PETITION,EVENT,OPINION,PROTEST,PAYS,ACTS,THE DENIAL,ARTICLE,ANNUAL,RATE,WARRANT,TO BE DETERMINED,SUBDIVISIONS,THE RETURN OF,CREDITS,PURPOSE,RENTER,COMMUNICATION WITH,CLAIMANT,VERIFICATION,NECESSARY,ENTITLEMENT,CLAIMED,FIDUCIARY,45 DAYS,RETURN OF,THE LAST,ISSUANCE,DECISION,DISMISSAL,JANUARY 1 2000,INCIDENT,BONA FIDE,ORDERLY,THAT PART,BEGINNING,PROVISIONS,DETERMINING,THE CHILD,DEPENDENT,CARE,REFUNDING,THE EMPLOYMENT,DEVELOPMENT,DEPARTMENT,THE EMPLOYER,UNEMPLOYMENT INSURANCE,CORRECTNESS,WITHHOLDING,AGENT,REGULATIONS,YEAR OF,ON THE LAST DAY,WHETHER,THE TRANSFER,PAYMENTS,VERIFIED,ESTIMATES,GREATER,PERCENT,NET INCOME,MINIMUM,YEAR C,FOR EACH,SHAREHOLDER,NAME,SOCIAL SECURITY,NUMBER,ADDRESS,PERCENTAGE,OWNERSHIP,CHANGES,CARRYING,PRACTICABLE,LIMITED,DISCOVER,ERRORS,BASIS,MATERIAL,CANNOT,THE 45,PERIOD 2,THE EVENT,AVAILABLE,PRO RATA,AS IF,THE CORPORATION,FIVE HUNDRED,DOLLARS,TO EACH,STATEMENT,DATES,PERSONS,MAY 8,COLLECTED,DEMAND,MATHEMATICAL,RIGHTS,ELSEWHERE,MUST,ABATEMENT,GOVERNED,MEANS,ENTITLED,CAUSED,ERROR,CONDITIONS,TAX RETURN,DESIGNATED,TAX PREPARER,ELECTRONIC,ORIGINATOR,FINANCIAL INSTITUTION,ROUTING NUMBER,NOT BEING,REQUEST,AFFIDAVIT,INSTITUTION,OWNED,NEITHER,CUSTODY,CONTROL,REIMBURSEMENT,SOURCE 4,