Revenue and Taxation Code section 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.

Source: Section 23031, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23031. (updated Jan. 1, 1984; accessed Oct. 20, 2025).

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Verified:
Oct. 20, 2025

§ 23031's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23031

Original Source: Section 23031, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23031. (last accessed May 12, 2025).