{"data":{"id":"us-ca/rtc-19502","jurisdiction":"us-ca","citation":"RTC § 19502","heading":"","body":"In the establishment of the districts and offices, the Franchise Tax Board shall give due consideration to the matter of economy of administration and service to the taxpayers.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 7. Administration of Tax [19501. - 19592.]","ARTICLE 1. Powers and Duties of Franchise Tax Board [19501. - 19533.]"],"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":"e811fa87a428eede7e03a6663d3b09eb3037690daff531470ad405b61b2501fa","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19501","next":"us-ca/rtc-19503"},"notice":"GroundRules: Original legal text. Not legal advice."}