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.
(Added by Stats. 1988, Ch. 1573, Sec. 2.)
Last modified: October 25, 2018