Franchise Tax Board

The California Franchise Tax Board (FTB) administers California's tax laws related to personal income and corporate tax. Its primary purpose is to ensure compliance with California tax laws and collect revenues for the state government, including:

* Collecting personal income tax: The FTB collects personal income tax from California residents and non-residents who earn income in California. This includes wages, salaries, interest, dividends, and capital gains.

* Collecting corporate tax: The FTB collects corporate tax from corporations and other business entities that operate in California. This includes income, franchise, and alternative minimum tax.

* Enforcing tax laws: The FTB enforces California's tax laws and regulations. This includes conducting audits, investigating tax fraud and evasion, and collecting delinquent taxes.

* Administering tax credits and incentives: The FTB administers tax credits and incentives for individuals and businesses that promote economic development, renewable energy, and other social or environmental objectives.

* Providing taxpayer services: The FTB provides taxpayer services to help individuals and businesses understand their tax obligations and comply with California's tax laws. This includes providing online resources, telephone support, and in-person assistance at FTB offices throughout the state.