Whenever this part refers to “regulations of the Franchise Tax Board,” or makes similar reference, the reference authorizes the Franchise Tax Board to make rules and regulations as to the subject matter concerning which the reference is made.
Cal. Rev. & Tax. Code § 23004
General Provisions
Known as the Corporation Tax Law
The act spans §§ 23001–23004 (4 sections).
Amended by Stats. 1951, Ch. 374.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.