California Revenue and Taxation Code
§ 21003
RTC § 21003Div. 2 · Part 10.7
Statute text
View on leginfo.ca.govThe 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.
Legislative history
Added by Stats. 1988, Ch. 1573, Sec. 2.