Revenue and Taxation Code § 23031

ARTICLE 2. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 23031Official source ↗

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

“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.