In the left column, circle T or F on a true/false question; or insert answer for a fill-in question. T F T F 1. (LO1) California has one of the highest income tax rates in the Nation. 2. (LO1) California collects sales and use tax in addition to personal income tax. T F I Publication T F 3. (LO2) A taxpayer would file a personal income tax appeall with the California Franchise Tax Board. 4. (LO2) What is the FTB publication number that covers the Guidelines to California adjustments providing the differences between federal and California Law? 5. (Materials list) 540NR Booklet provides information and instructions for California residents who have only been in the state for