Section 23031.

CA Rev & Tax Code § 23031 (2019) (N/A)
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“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.

“Board” means the State Board of Equalization.

(Amended by Stats. 1984, Ch. 193, Sec. 116.)