Section 23031 Of Article 2. Definitions From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 1. >> Article 2.
23031
. "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.