Why did I receive the form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities?
The Board obtained information indicating that the legal entity may have undergone a change in control or ownership. It may have been based on information reported on the Franchise Tax Board (FTB) income tax return for the entity (i.e., if you answered “yes” to any one of the three tax return questions, the Board sends form BOE-100-B.) For more information on the Board’s discovery of potential changes in control or ownership, as well as FTB tax return questions, see discussion on Discovery Methods.
