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		01-31-2023
	
		
		03:39 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
			
		
			
		
			
				
			
    			
    
	
		
		
		01-31-2023
	
		
		03:39 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
			
		
			
		
			
				
			https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2023-01.pdf
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