Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23031 — Definitions
Cal. Rev. & Tax. Code § 23031
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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.
Citator
Cal. Rev. & Tax. Code § 23031 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.