The Franchise Tax Board (FTB) is contacting more than 90,000 California business entities that have not filed their 2011 state income tax returns.

Businesses contacted by the FTB will have 30 days to file a tax return or show why there is no filing requirement.Taxpayers who do not file tax returns or demonstrate to the FTB that they are not required to file will receive a tax assessment based on income and other information that was reported to the FTB.