Rev. & Tax. Code, § 23031 · Article 2. Definitions

Rev. & Tax. Code, § 23031

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

“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.

Notes and commentary — not statutory text

History

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

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=23031.
Text hash: sha256 f1cf23d3e9d2bc63c836cdbc809c57928e44b439082fa654a478056964a9231a
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Government Code

Gov. Code, tit. 2, div. 3, pt. 10FRANCHISE TAX BOARDPrinted as Part 10 (commencing with Section 15700) of Division 3 of Title 2 of the Government Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.