Cal. RTC § 19501
This is the official text of Cal. RTC § 19501, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
The Franchise Tax Board shall administer and enforce Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing with Section 23001), and this part. For this purpose, it may divide the state into a reasonable number of districts, in each of which a branch office or offices may be maintained during all or part of the time as may be necessary.
Status: in_force · Read it on the official government site
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