§ 17003

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

“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.

(Repealed and added by Stats. 1955, Ch. 939.)

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California Revenue and Taxation Code

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