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Based upon Lynn's Taxletter 36.2, California has not conformed with federal's rules as to statute of limitation for NOL carryback years. So, at this late date, it seems that I cannot file a 2011 amended Form 100 to carry a 2013 NOL back to 2011. 2013 and 2012 are open; 2011 is closed (statute expired 9/15/16). Can I carry the 2013 NOL back to 2012 without adjustment for the portion of the loss that would have been used in 2011, had the statute been open? Or am I missing something all together?