This government document is issued by The Office of Tax Appeals for use in California
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https://www.google.com/url?client=internal-element-cse&cx=001779225245372747843:omqfkwsvk9w&q=https://ota.ca.gov/wp-content/uploads/sites/54/2019/01/Form-400.pdf&sa=U&ved=2ahUKEwjk8cLEj4XyAhXhk4sKHWcQCr04ChAWMAV6BAgJEAI&usg=AOvVaw3aE_FXafqnXHWigAfXfDn6