Cal. Rev. & Tax. Code § 21003

Current through the 2023 Legislative Session.

Section 21003 - Administration by Franchise Tax Board

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.

Ca. Rev. and Tax. Code § 21003

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