California Franchise Tax Board

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The California Franchise Tax Board (FTB) 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[edit]

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.[1]

In 1929, the state legislature created the office of the Franchise Tax Commissioner to administer California’s Bank and Corporation Franchise Tax Act.[1]

In 1950, California abolished the office of the Franchise Tax Commissioner and created the Franchise Tax Board as it exists today.[1]

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 (1950 - 1963)

Martin Huff (1963 - 1979) (During the first eight months of 1980, the department was under the direction of William Mackey, who was named Acting Executive Officer.)

Gerald H. Goldberg (1980 - 2005) (During the last five months of 2005, the department was under the direction Will Bush (William C. Bush), who was appointed Interim Executive Officer by the Board.)

Selvi Stanislaus (2006 - present)

Members[edit]

The three members are the State Controller, Chair of the Board of Equalization, and the Director of the Department of Finance.

1950 - Thomas H. Kuchel (R), George H. Reilly, James S. Dean

1951 - Thomas H. Kuchel, J. H. Quinn, James S. Dean

1952 - Thomas H. Kuchel, J. L. Seawell, James S. Dean

1953 - Thomas H. Kuchel**/Robert C. Kirkwood (R), Wm. G. Bonelli, James S. Dean

1954 - Robert C. Kirkwood, George R. Reilly, John M. Peirce

1955 - Robert C. Kirkwood, J. H. Quinn, John M. Peirce

1956 - Robert C. Kirkwood, Paul R. Leake, John M. Peirce

1957 - Robert C. Kirkwood, Robert E. McDavid, John M. Peirce

1958 - Robert C. Kirkwood, George R. Reilly, John M. Peirce+/T.H. Mugford

1959 - Alan K. Cranston (D), Paul R. Leake, Bert W. Levitt

1960 - Alan K. Cranston, John W. Lynch, John E. Carr

1961 - Alan K. Cranston, John W. Lynch, Hale Champion

1962 - Alan K. Cranston, George R. Reilly, Hale Champion

1963 - Alan K. Cranston, John W. Lynch, Hale Champion

1964 - Alan K. Cranston, Paul R. Leake, Hale Champion

1965 - Alan K. Cranston, John W. Lynch, Hale Champion

1966 - Alan K. Cranston, George R. Reilly, Hale Champion

1967 - Houston I. Flournoy (R), Paul R. Leake, Gordon P. Smith

1968 - Houston I. Flournoy, Richard Nevins, Caspar W. Weinberger

1969 - Houston I. Flournoy, John W. Lynch, Caspar W. Weinberger

1970 - Houston I. Flournoy, George R. Reilly, Verne Orr

1971 - Houston I. Flournoy, Richard Nevins, Verne Orr

1972 - Houston I. Flournoy, John W. Lynch, Verne Orr

1973 - Houston I. Flournoy, William M. Bennett, Verne Orr

1974 - Houston I. Flournoy, William M. Bennett, Verne Orr

1975 - Ken Cory (D), John W. Lynch, Roy M. Bell

1976 - Ken Cory, William M. Bennett, Roy M. Bell

1977 - Ken Cory, William M. Bennett, Roy M. Bell

1978 - Ken Cory, George R. Reilly, Roy M. Bell

1979 - Ken Cory, William M. Bennett, Richard T. Silberman

1980 - Ken Cory, Richard Nevins, Mary Ann Graves

1981 - Ken Cory, Ernest J. Dronenburg, Jr., Mary Ann Graves

1982 - Ken Cory, William M. Bennett, Michael Franchetti

1983 - Ken Cory, William M. Bennett, Michael Franchetti

1984 - Ken Cory, Richard Nevins, Jesse Huff

1985 - Ken Cory, Ernest J. Dronenburg, Jr., Jesse Huff

1986 - Ken Cory, Richard Nevins, Jesse Huff

1987 - Gray Davis (D), Conway H. Collis, Jesse Huff

1988 - Gray Davis, Ernest J. Dronenburg, Jr., Jesse Huff

1989 - Gray Davis, Paul Carpenter, Jesse Huff

1990 - Gray Davis, Conway Collis, Jesse Huff

1991 - Gray Davis, Brad Sherman, Thomas Hayes

1992 - Gray Davis, Brad Sherman, Thomas Hayes

1993 - Gray Davis, Brad Sherman, Thomas Hayes

1994 - Gray Davis, Brad Sherman, Russell Gould

1995 - Kathleen Connell (D), Brad Sherman, Russ Gould

1996 - Kathleen Connell, Johan Klehs, Craig L. Brown

1997 - Kathleen Connell, Ernie Dronenburg, Craig L. Brown

1998 - Kathleen Connell, Dean Andal, Craig L. Brown

1999 - Kathleen Connell, Johann Klehs, B. Timothy Gage

2000 - Kathleen Connell, Dean Andal, B. Timothy Gage

2001 - Kathleen Connell, Claude Parrish, B. Timothy Gage

2002 - Kathleen Connell, John Chiang, B. Timothy Gage

2003 - Steve Westly (D), Carol Migden, Steve Peace***/Donna Arduin

2004 - Steve Westly, Carol Migden, Donna Arudin****/Tom Campbell

2005 - Steve Westly, John Chiang, Tom Campbell*****/Michael C. Genest

2006 - Steve Westly, John Chiang, Michael C. Genest

2007 - John Chiang (D), Betty T. Yee, Michael C. Genest

2008 - John Chiang, Judy Chu, Michael C. Genest

2009 - John Chiang, Betty T. Yee, Michael C. Genest******/Ana J. Matosantos

2010 - John Chiang, Betty T. Yee, Ana J. Matosantos ++/Cynthia Bryant ++

2011 - John Chiang, Jerome E. Horton, Ana J. Matosantos ++

2012 - John Chiang, Jerome E. Horton, Ana J. Matosantos

2013 - John Chiang, Jerome E. Horton, Ana J. Matosantos/Michael Cohen+++

2014 - John Chiang, Jerome E. Horton, Michael Cohen



+ John M. Perice resigned July 1958. Mugford was appointed July 1958.

  • Thomas H. Kuchel (R) was Controller but resigned office to accept the position of US Senator in January 1953 and was replaced by the appointment of Robert Kirkwood.
  • Gov. Arnold Schwarzenegger appointed Arduin as director of finance after the recall election of 2004 and replaced Steve Peace, Gov. Gray Davis' finance director.
  • Donna Arduin resigned to accept an appointment to the board of directors of a private firm and was replaced by the appointment of Tom Campbell.
  • Tom Campbell resigned to return to his post as dean of the Haas School of Business at the University of California at Berkeley and was replaced by the appointment of Michael C. Genest.
  • Michael C. Genest resigned in November 2009 and was replaced by the appointment of Ana J. Matosantos.

+ Ana J. Matosantos resigned in December 2010 to accept Gov-elect Jerry Brown's appointment as Director Of Finance under his new administration. Cythina Bryant served as interim DOF Director from December 7, 2010, to January 3, 2011, when Ana J. Matosantos' appointment by Governor Brown was effective.

+++ Ana J. Matosantos resigned in July 2013. She was replaced by the appointment of Michael Cohen effective Sept 15, 2013.

Tax programs[edit]

Personal income tax[edit]

The FTB collects personal state income taxes. The FTB collects income taxes from California residents on their income from all sources.[2] Meanwhile, non-residents are taxed on their California-based income.[2] In recent years, the FTB collects more than $50 billion each year.[2]

Corporate income tax[edit]

The FTB levies a franchise tax on businesses for doing business in California.[3] 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.[3] Annually, the FTB collects more than $10 billion from the corporate income tax.[3] State Finances Taxes

Non-tax programs[edit]

The FTB also collects delinquent vehicle registration debt collections on behalf of the Department of Motor Vehicles and delinquent court ordered debt.

Contact FTB[edit]

To contact the FTB use www.ftb.ca.gov or by telephone 800-852-5711.[4]

See also[edit]

References[edit]

External links[edit]