The State of California Franchise Tax Board (FTB) is continuing/accelerating its enforcement of the most narrow interpretation of state tax liability for tribal members. The FTB is enforcing its policy that a tribal member is not exempt from state income tax unless ALL of the following conditions are satisfied: (1) the individual is an enrolled member of a federally recognized tribe in the state of California; (2) the individual resides only on the Reservation of the Tribe of his enrollment; (3) the individual's income is only from his tribe's government, and no other source. If any of these conditions are not met, the FTB is enforcing tax assessment and collection for years as far back as 2003.