CA Franchise Tax Board
- Isn't the California Franchise Tax Board an administrative agency and thus a "governmental subdivision" or "quasi-public corporation?"Pat in CaliforniaREVENUE AND TAXATION CODE17041.5. Notwithstanding any statute, ordinance, regulation, rule
or decision to the contrary, no city, county, city and county,
governmental subdivision, district, public and quasi-public
corporation, municipal corporation, whether incorporated or not or
whether chartered or not, shall levy or collect or cause to be levied
or collected any tax upon the income, or any part thereof, of any
person, resident or nonresident.
This section shall not be construed so as to prohibit the levy or
collection of any otherwise authorized license tax upon a business
measured by or according to gross receipts.