Respiratory Care Board of California

Welcome to the Respiratory Care Board's Web Site

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Respiratory Care Board of California
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The mandate of the Respiratory Care Board is to protect and serve the consumer by administering and enforcing the Respiratory Care Practice Act and its regulations in the interest of the safe practice of respiratory care. Licensed Respiratory Care Practitioners (RCPs) regularly perform critical lifesaving and life support procedures prescribed by physicians that directly affect major organs of the body. RCPs provide care directly to the patient in either a hospital setting or the patient's home. Patients may be suffering from lung cancer, emphysema, asthma, or cystic fibrosis, or may be premature infants whose lungs have not yet fully developed. More than 34,000 RCP licenses have been issued in the State of California.

Respiratory Care Board of California
3750 Rosin Court, Suite 100
Sacramento, CA 95834
Ph: (916) 999-2190
Fax: (916) 263-7311
Toll Free: (866) 375-0386



Franchise Tax Board Nonresident Withholding Requirements

You May Have State Nonresident Withholding Responsibilities
If you pay California source income to nonresidents of California, the California Franchise Tax Board (FTB) wants to make you aware that unless certain exceptions apply, you must withhold and send to FTB seven percent of all payments that exceed $1,500 in a calendar year. (California Revenue and Taxation Code Section 18662). For more information on whether or not you are required by law to withhold or to get the appropriate forms to use, click the link below.

Decision Chart

For a copy of the necessary forms visit the Forms and Publication page by clicking the link below. Or for more general information on withholding requirements, visit the Withholding on California Source Income page or contact us at (888) 792-4900.

Forms and Publications
California Withholding