Revenue and Taxation Code § 23031
‹ § 23030§ 23032 ›Open in browserleginfo ↗23031.
“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.)