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The FTB levies a franchise tax on businesses for doing business in California. [2] The FTB's name reflects the fact that it was originally created to collect this tax. The agency's name was left unchanged even after the state created a personal income tax and added it to the FTB's responsibilities.
On the other hand, if it pays too much provisional tax, it may receive an interest credit. The use of money interest rate for underpayments is higher than that applying to overpayments. [18] In some cases, the underpayment rate is higher than a taxpayer's borrowing rate. [1] Both overpaid and underpaid provisional tax have financial consequences.
The 2.00 percent local tax rate cap is exceeded in any city with a combined sales tax rate in excess of 9.25% (7.25% statewide tax rate plus the 2.00% tax rate cap). As of July 1, 2022, 140 California local jurisdictions have a combined sales tax rate in excess of the 2.00 percent local tax rate cap: [9] [14]
Average mortgage rates are moderately lower as of Thursday, January 2, 2025, with the average 30-year purchase rate dipping below 7.00% in the new year — about where we were this time last year ...
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Average mortgage rates for popular terms are finally inching down week over week as of Monday, December 2, 2024, with the 30-year fixed purchase rate retreating from 7.00%.