§ 23004
38 words·~1 min read·
/ca/revenue-and-taxation-code/23004A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Whenever this part refers to “regulations of the Franchise Tax Board,” or makes similar reference, the reference authorizes the Franchise Tax Board to make rules and regulations as to the subject matter concerning which the reference is made.