Home › California › CA RTC › … Division 2 — Other Taxes › Part 11 — Corporation Tax Law › Chapter 1 — General Provisions and Definitions › Article 2 — Definitions › Cal. Rev. & Tax. Code § 23031
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23031
“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.
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