California Public Records Act | FTB.ca.gov (2024)

General Requirements

The Public Records Act (PRA) gives you access to public records we maintain unless they’re exempt from disclosure by law. This may include written or electronic information.

Government Code 7920 et seq.

Exemptions

We are exempt from disclosing certain public records or portions of public records.

Here is a partial list of exempt documents:

  • Personnel, medical, or similar files for FTB employees
  • Tests questions and scoring keys for employment exams
  • Preliminary drafts of documents not retained by us
  • Records pertaining to pending litigation

What You Can Request

By law, we may provide access to our public records that are not exempt, such as:

  • Limited Business Entity (BE) information, including, but not limited to:
    • Exact corporate title
    • Filing date of last tax return
    • Total balance due
  • Exemption Application (FTB 3500) for business entities that were granted exempt status

Confidential information regarding a specific business entity or individual may be released as follows:

  • To an officer of the business entity or that entity’s authorized representative pursuant to a PRA request.
  • To the individual to whom the information pertains or that individual’s authorized representative pursuant to an IPA request.

How To Request Records

Submit your request for public records to our Disclosure Office by email, fax, mail :

Email (preferred)
[email protected]
Fax
(916) 845-4849
Mail
Franchise Tax Board
Disclosure Office, MS A-181
PO Box 1468
Sacramento CA 95812-1468

If you are an officer or representative of the entity and would like to view or request confidential tax information, visit the MyFTB webpage.

Please make sure your request contains the following information:

  • The entity’s name
  • The entity’s account number (FEIN, CCN, or FTB ID).
  • Your mailing address
  • A description of the records you are requesting, including the specific tax year(s)
  • Signature

What To Expect

Generally, within 10 days, we’ll determine whether we have the information you requested and if we can disclose it to you.

We generally will begin providing the records to you within 30 days after:

  • we notify you whether we have records we can disclose to you or
  • you have paid any duplication fees that apply, which is later

The time for production of the records depends on:

  • the time needed to identify and gather the records
  • the volume of the request
  • whether any computer services are needed to produce a copy of the record

We may charge 10 cents per page whether we provide paper or electronic copies. Please review the Duplication Fees webpage for more information.

You may also request to view public records in person. Contact us to schedule an appointment, so that we can prepare the records for you.

California Public Records Act | FTB.ca.gov (2024)

FAQs

Who does the California Public Records Act apply to? ›

The California Public Records Act (CPRA) was passed by the California Legislature in 1968 for government agencies and requires that government records be disclosed to the public, upon request, unless there are privacy and/or public safety exemptions which would prevent doing so.

What is the balancing test for the California Public Records Act? ›

"Public Interest" Exemption (Balancing Test or "Catchall" Exemption). This exemption allows an agency to withhold records that are not listed in any specific exemptions under the CPRA, when the public interest served by withholding the records clearly outweighs the public interest served by disclosure.

Has the California Public Records Act been repealed? ›

Effective January 1, 2023, the California Public Records Act (CPRA) has a new location within the Government Code, complete with relabeled organizational headings that improve navigating the statute.

What is the 10-day response to the California Public Records Act? ›

The 10-day period mentioned in the act is not a legal deadline for producing records, rather it is a time frame which allows the agency to review records to determine if the records being sought are legally allowed to be released or whether they are exempt.

How much does the California Public Records Act cost? ›

Depending on the circ*mstances, the following fees may apply: The fee for preparing a copy of any law, resolution, record, or other document on file in the Secretary of State's Office is one dollar ($1.00) for the first page and fifty cents ($0.50) for each page thereafter. (Government Code section 12178.1(a)).

What is exempt from public records in California? ›

Records for which disclosure is exempted or prohibited pursuant to federal or state law, including, but not limited to, provisions of the Evidence Code relating to privilege (Government Code Section 6254(k)). Confidential communications between the District and its attorneys (Ev. Code Sec. 954).

What is the statute of limitations for the California Public Records Act? ›

Although the CPRA contains no limitation on that remedy, California law imposes a three year statute of limitations on any cause of action created by statute.

What is the Sunshine law in California? ›

Under the Act, all meetings of local legislative bodies are open and public, and all persons are permitted to attend the meetings. Statutory exceptions authorizing closed sessions are construed narrowly, and the Brown Act “sunshine law” is construed liberally in favor of openness in conducting public business.

What is an example of a balancing test? ›

A “balancing test” is defined as a subjective test with which a court weighs competing interests. For instance, a court would weigh the interest between an inmate's liberty interest and the government's interest in public safety, to decide which interest prevails.

What is Section 6250 of the California Public Records Act? ›

6250. In enacting this chapter, the Legislature, mindful of the right of individuals to privacy, finds and declares that access to information concerning the conduct of the people's business is a fundamental and necessary right of every person in this state.

What records are public in California? ›

Are California Records Public? Records maintained by the government are generally open to the public. Per the California Public Record Act (CPRA), anyone may obtain copies of any document or information maintained by a government agency if the requested record isn't exempted or protected by law.

What is the deliberative process in California Public Records Act? ›

A deliberative process exemption to open records requests is one that shields from public scrutiny that papers and materials that elected officials use in the course of reaching a decision.

Is the California Public Records Act 14 day extension? ›

A limited 14-day extension may apply to extend the 10-day notice period for voluminous or complex requests. These deadlines do not apply to the delivery of records. Delivery of Records: We will provide an estimated record delivery date as part of the 10-day notice.

How long do you have to respond to a public record request in California? ›

The PRA requires public agencies to initially respond to a request for records within ten calendar days ​(this time limit may be extended by 14 days in certain circ*mstances).

Are police reports public record in California? ›

Police reports are considered ! public records' within the meaning of the California Public Records Act and the San Francisco Sunshine Ordinance. Police reports must be released unless an exception applies.

Who does the CPRA apply to in California? ›

What businesses does the CCPA apply to? The CCPA applies to for-profit businesses that do business in California and meet any of the following: Have a gross annual revenue of over $25 million; Buy, sell, or share the personal information of 100,000 or more California residents or households; or.

Are nonprofits subject to the California Public Records Act? ›

The CPRA expressly applies to cities, counties, school districts, municipal corporations, districts, political subdivisions, and, among other entities, “other local public agenc[ies]”. Earlier versions of the CPRA also extended its reach to nonprofits.

Who is covered by the California Privacy Rights Act? ›

Like the CCPA, the CPRA applies to for-profit entities that do business in California, collect personal information from California consumers, and meet certain threshold criteria.

Are 911 calls public record in California? ›

A: Records of 911 calls are public records under the California Public Records Act and, therefore, must be disclosed unless a specific exemption to disclosure applies.

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