“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.
Cal. Rev. & Tax. Code § 23031
Definitions
Amended by Stats. 1984, Ch. 193, Sec. 116.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.