{"data":{"id":"us-ca/rtc-23031","jurisdiction":"us-ca","citation":"RTC § 23031","heading":"","body":"“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.\n“Board” means the State Board of Equalization.","path":["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.]"],"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":"f1cf23d3e9d2bc63c836cdbc809c57928e44b439082fa654a478056964a9231a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23030","next":"us-ca/rtc-23032"},"notice":"GroundRules: Original legal text. Not legal advice."}