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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.