DIVISION 2. OTHER TAXES 6001-61050›PART 10.7. TAXPAYERS' BILL OF RIGHTS 21001-21028

§ 21003

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The Franchise Tax Board shall administer this part. Unless the context indicates otherwise, the provisions of this part shall apply to Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001).

For purposes of this part, “board” means the Franchise Tax Board.

(Added by Stats. 1988, Ch. 1573, Sec. 2.)

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California Revenue and Taxation Code

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