The Franchise Tax Board shall administer and enforce Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing with Section 23001), and this part. For this purpose, it may divide the state into a reasonable number of districts, in each of which a branch office or offices may be maintained during all or part of the time as may be necessary.
Cal. Rev. & Tax. Code § 19501
Powers and Duties of Franchise Tax Board
Applied in 1 court decision — leading case Hyatt v. California Franchise Tax Board (2013)
Most recently applied in Hyatt v. California Franchise Tax Board (March 2013)
Added by Stats. 1993, Ch. 31, Sec. 26
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.