CA AB2528

Requires the California Department of Tax and Fee Administration to confirm receipt of written advice requests within 30 days by letter or email, and provide a response within 180 days of receiving the request.

Excludes audit presentations and certain circumstances (litigation, taxpayers under audit, or director determination) from the 180-day response timeline requirement.

Requires the Franchise Tax Board's chief counsel to confirm receipt of chief counsel ruling requests within 30 days by letter or email and provide a response within 180 days.

Establishes that all rules, regulations, and published guidelines in effect on December 31, 2020 remain enforceable unless modified or superseded.

Applies these changes to written requests received on or after January 1, 2021.