GroundRules
RTC § 23031
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 11. CORPORATION TAX LAW [23001. - 25141.]
- CHAPTER 1. General Provisions and Definitions [23001. - 23060.]
- ARTICLE 2. Definitions [23030. - 23060.]
“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.
Collected 2026-09-14T05:56:33Z. Source file · JSON