{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23031","citation":"Rev. & Tax. Code, § 23031","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 1. General Provisions and Definitions [23001. - 23060.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-1"},{"name":"ARTICLE 2. Definitions [23030. - 23060.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-1/article-2"}],"history":"Amended by Stats. 1984, Ch. 193, Sec. 116.","effective":null,"html":"<p>“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.</p><p>“Board” means the State Board of Equalization.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-23031","source":"California Legislative Information bulk export (pubinfo)"}