California Franchise Tax Board
| Taxation in the United States |
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The California Franchise Tax Board (FTB) collects state personal income tax and corporate income tax of California.[1] It is part of the California State and Consumer Services Agency.[2][3]
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.
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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.[4]
In 1929, the state legislature created the office of the Franchise Tax Commissioner to administer California’s Bank and Corporation Franchise Tax Act.[4]
In 1950, California abolished the office of the Franchise Tax Commissioner and created the Franchise Tax Board as it exists today.[4]
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]
First is the Controller; then is the Board of Equalization Chair; last is the Department of Finance Director.
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
+ 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.
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.[5] Meanwhile, non-residents are taxed on their California-based income.[5] In recent years, the FTB income tax collects more than $50 billion each year.[5]
Corporate income tax [edit]
The FTB levies a franchise tax on businesses for doing business in California.[6] 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.[6]
Annually, the FTB collects more than $10 billion from the corporate income tax.[6]
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.
See also [edit]
References [edit]
- ^ Delinquent Taxpayers with name, city, and zip code
- ^ State of California, State and Consumer Services Agency. About us. Retrieved November 1, 2008.
- ^ California State Government. The Executive Branch. Retrieved November 1, 2008.
- ^ a b c Franchise Tax Board, page 2
- ^ a b c FTB, page 4
- ^ a b c FTB page 4
