Section 17003.

Cal. Revenue and Taxation Code - RTC § 17003.
in effect
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“Franchise Tax Board” means the Franchise Tax Board described in Part 10, Division 3, Title 2 of the Government Code. “Board” means the State Board of Equalization.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 17003. — Section 17003 | Revenue and Taxation Code - RTC | Corpus