Section 23031.

Cal. Revenue and Taxation Code - RTC § 23031.
in effect
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“Franchise Tax Board” means the Franchise Tax Board described in Part 10 (commencing with Section 15700) of Division 3 of Title 2 of the Government Code. “Board” means the State Board of Equalization.

References

referencesCal. Government Code - GOV § 15700.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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