California Franchise Tax Board


The California Franchise Tax Board collects state personal income tax and corporate income tax of California. It is part of the California Government Operations Agency.
The board is composed of the California State Controller, the director of the California Department of Finance, and the chair of the California Board of Equalization. The chief administrative official is the executive officer of the Franchise Tax Board.

History

In 1879 California adopted its state constitution which among many other programs created the State Board of Equalization and the
State Controller, which administered all tax programs.
In 1929, the state legislature created the office of the
Franchise Tax Commissioner to administer California’s
Bank and Corporation Franchise Tax Act.
In 1950, California abolished the office of the Franchise
Tax Commissioner and created the Franchise Tax
Board as it exists today.
The Executive Officer of the Franchise Tax Board is Selvi Stanislaus, the first woman to hold the post. She assumed this position in 2006. The prior FTB Executive Officers were:
John J. Campbell
Martin Huff
Gerald H. Goldberg
Selvi Stanislaus

Members

The three members are the State Controller, Chair of the Board of Equalization, and the Director of the Department of Finance.
YearMembers
1950Thomas H. Kuchel, George H. Reilly, James S. Dean
1951Thomas H. Kuchel, J. H. Quinn, James S. Dean
1952Thomas H. Kuchel, J. L. Seawell, James S. Dean
1953Thomas H. Kuchel/Robert C. Kirkwood, Wm. G. Bonelli, James S. Dean
1954Robert C. Kirkwood, George R. Reilly, John M. Peirce
1955Robert C. Kirkwood, J. H. Quinn, John M. Peirce
1956Robert C. Kirkwood, Paul R. Leake, John M. Peirce
1957Robert C. Kirkwood, Robert E. McDavid, John M. Peirce
1958Robert C. Kirkwood, George R. Reilly, John M. Peirce/T.H. Mugford
1959Alan K. Cranston, Paul R. Leake, Bert W. Levitt
1960Alan K. Cranston, John W. Lynch, John E. Carr
1961Alan K. Cranston, John W. Lynch, Hale Champion
1962Alan K. Cranston, George R. Reilly, Hale Champion
1963Alan K. Cranston, John W. Lynch, Hale Champion
1964Alan K. Cranston, Paul R. Leake, Hale Champion
1965Alan K. Cranston, John W. Lynch, Hale Champion
1966Alan K. Cranston, George R. Reilly, Hale Champion
1967Houston I. Flournoy, Paul R. Leake, Gordon P. Smith
1968Houston I. Flournoy, Richard Nevins, Caspar W. Weinberger
1969Houston I. Flournoy, John W. Lynch, Caspar W. Weinberger
1970Houston I. Flournoy, George R. Reilly, Verne Orr
1971Houston I. Flournoy, Richard Nevins, Verne Orr
1972Houston I. Flournoy, John W. Lynch, Verne Orr
1973Houston I. Flournoy, William M. Bennett, Verne Orr
1974Houston I. Flournoy, William M. Bennett, Verne Orr
1975Ken Cory, John W. Lynch, Roy M. Bell
1976Ken Cory, William M. Bennett, Roy M. Bell
1977Ken Cory, William M. Bennett, Roy M. Bell
1978Ken Cory, George R. Reilly, Roy M. Bell
1979Ken Cory, William M. Bennett, Richard T. Silberman
1980Ken Cory, Richard Nevins, Mary Ann Graves
1981Ken Cory, Ernest J. Dronenburg, Jr., Mary Ann Graves
1982Ken Cory, William M. Bennett, Michael Franchetti
1983Ken Cory, William M. Bennett, Michael Franchetti
1984Ken Cory, Richard Nevins, Jesse Huff
1985Ken Cory, Ernest J. Dronenburg, Jr., Jesse Huff
1986Ken Cory, Richard Nevins, Jesse Huff
1987Gray Davis, Conway H. Collis, Jesse Huff
1988Gray Davis, Ernest J. Dronenburg, Jr., Jesse Huff
1989Gray Davis, Paul Carpenter, Jesse Huff
1990Gray Davis, Conway Collis, Jesse Huff
1991Gray Davis, Brad Sherman, Thomas Hayes
1992Gray Davis, Brad Sherman, Thomas Hayes
1993Gray Davis, Brad Sherman, Thomas Hayes
1994Gray Davis, Brad Sherman, Russell Gould
1995Kathleen Connell, Brad Sherman, Russ Gould
1996Kathleen Connell, Johan Klehs, Craig L. Brown
1997Kathleen Connell, Ernie Dronenburg, Craig L. Brown
1998Kathleen Connell, Dean Andal, Craig L. Brown
1999Kathleen Connell, Johann Klehs, B. Timothy Gage
2000Kathleen Connell, Dean Andal, B. Timothy Gage
2001Kathleen Connell, Claude Parrish, B. Timothy Gage
2002Kathleen Connell, John Chiang, B. Timothy Gage
2003Steve Westly, Carol Migden, Steve Peace/Donna Arduin
2004Steve Westly, Carol Migden, Donna Arudin/Tom Campbell
2005Steve Westly, John Chiang, Tom Campbell/Michael C. Genest
2006Steve Westly, John Chiang, Michael C. Genest
2007John Chiang, Betty T. Yee, Michael C. Genest
2008John Chiang, Judy Chu, Michael C. Genest
2009John Chiang, Betty T. Yee, Michael C. Genest/Ana J. Matosantos
2010John Chiang, Betty T. Yee, Ana J. Matosantos/Cynthia Bryant
2011John Chiang, Jerome E. Horton, Ana J. Matosantos
2012John Chiang, Jerome E. Horton, Ana J. Matosantos
2013John Chiang, Jerome E. Horton, Ana J. Matosantos/Michael Cohen
2014John Chiang, Jerome E. Horton, Michael Cohen
2015Betty T. Yee, Jerome E. Horton, Michael Cohen
2016Betty T. Yee, Fiona Ma, Michael Cohen
2017Betty T. Yee, Diane L. Harkey, Michael Cohen
2018Betty T. Yee, George Runner, Keely Bosler
2019Betty T. Yee, Malia M. Cohen, Keely Bosler
2020Betty T. Yee, Antonio Vazquez, Keely Bosler

Tax programs

Personal income tax

The FTB collects personal state income taxes. The FTB collects income taxes from California residents on their income from all sources. Meanwhile, non-residents are taxed on their California-based income. In recent years, the FTB collects more than $50 billion each year in personal income taxes.

Corporate income tax

The FTB levies a franchise tax on businesses for doing business in California. The FTB's name reflects the fact that it was originally created to collect this tax. The agency's name was left unchanged even after the state created a personal income tax and added it to the FTB's responsibilities.
The corporate tax is imposed on businesses that do business in California and derive income from within California. Over the past decade, the FTB has collected an average of $9.5 billion per year in corporate income taxes.

Non-tax programs

The FTB also collects delinquent vehicle registration debt collections on behalf of the California Department of Motor Vehicles and delinquent court ordered debt. The FTB also does financial audits of certain candidates for state office, ballot proposition committees, and lobbyists, according to a random selection process by the California Fair Political Practices Commission.