Revenue and Taxation Code section 21003

The Franchise Tax Board shall administer this part. Unless the context indicates otherwise, the provisions of this part shall apply to Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001).

For purposes of this part, “board” means the Franchise Tax Board.

Source: Section 21003, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=21003. (updated Jan. 1, 1988; accessed Jun. 26, 2026).

Up to date

Verified:
Jun. 26, 2026

§ 21003's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_21003

Original Source: Section 21003, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=21003. (last accessed May 12, 2025).