{"data":{"id":"us-ca/rtc-17003","jurisdiction":"us-ca","citation":"RTC § 17003","heading":"","body":"“Franchise Tax Board” means the Franchise Tax Board described in Part 10, Division 3, Title 2 of the Government Code. “Board” means the State Board of Equalization.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"9753d7d4ecc3653906780ce485610ae725111074ebb713bf94609a6292c5a346","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17002","next":"us-ca/rtc-17004"},"notice":"GroundRules: Original legal text. Not legal advice."}