[to be written-up June-July2021] Note, the CA state discourse is inconsistent re the naming of its bodies: we have “California State Board of Equalization”, with the same phrase given as the copyright holder (https://www.boe.ca.gov/), whereas there’s “State of California Franchise Tax Board”, with the copyright holder as “California Franchise Tax Board” (https://www.ftb.ca.gov/). For simplicity, this blog gives them both as ‘California State’.

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FTB, its website https://www.ftb.ca.gov/

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