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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 1. General Provisions and Definitions 23001-23060›ARTICLE 2. Definitions 23030-23060

§ 23031

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

“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.

(Amended by Stats. 1984, Ch. 193, Sec. 116.)

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California Revenue and Taxation Code

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