FTB 3522 is the Limited Liability Company Tax Voucher, a tax form required of limited liability companies (LLCs) in California. As the Franchise Tax Board explains, LLCs and corporations in California are required to pay an annual minimum franchise tax of $800. LLCs use form 3522 to make this payment.
Form 3522 is due on April 15th each year. The $800 minimum payment is required regardless of the actual taxes owed by the company, and pays for the privilege of doing business in California. If an LLC owes more than $800 in taxes, the $800 paid via form 3522 acts as a pre-payment toward those other taxes.