California Franchise Tax Board
# California Franchise Tax Board

The California Franchise Tax Board (FTB) administers and collects state personal income tax and corporate franchise and 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 State 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 Officers of the Franchise Tax Board have been:

* John J. Campbell (1950–1963)
* Martin Huff (1963–1979)
* Jeffrey Smith (Acting Executive Officer during the first eight months of 1980)
* Gerald H. Goldberg (1980–2005)
* Will Bush (Interim Executive Officer during the last five months of 2005)
* Selvi Stanislaus (2006–present), the first woman to hold the post

## Members

The three members are the State Controller, Chair of the Board of Equalization, and the Director of the Department of Finance. The State Controller and the Chair of the Board of Equalization are elected officials while the Director of the Department of Finance is appointed by the Governor of California.

| Year | Controller | BOE Chair | Director of Finance |
| - | - | - | - |
| 1950 | Thomas H. Kuchel (R) | George R. Reilly | James S. Dean |
| 1951 | Thomas H. Kuchel (R) | James H. Quinn | James S. Dean |
| 1952 | Thomas H. Kuchel (R) | Jerrold L. Seawell | James S. Dean |
| 1953 | Robert C. Kirkwood (R) | William G. Bonelli | James S. Dean |
| 1954 | Robert C. Kirkwood (R) | George R. Reilly | John M. Pierce |
| 1955 | Robert C. Kirkwood (R) | James H. Quinn | John M. Pierce |
| 1956 | Robert C. Kirkwood (R) | Paul R. Leake | John M. Pierce |
| 1957 | Robert C. Kirkwood (R) | Robert E. McDavid | John M. Pierce |
| 1958 | Robert C. Kirkwood (R) | George R. Reilly | John M. Peirce |
| 1958 | Robert C. Kirkwood (R) | George R. Reilly | T.H. Mugford |
| 1959 | Alan K. Cranston (D) | Paul R. Leake | Bert W. Levitt |
| 1960 | Alan K. Cranston (D) | John W. Lynch | John E. Carr |
| 1961 | Alan K. Cranston (D) | John W. Lynch | Hale Champion |
| 1962 | Alan K. Cranston (D) | George R. Reilly | Hale Champion |
| 1963 | Alan K. Cranston (D) | John W. Lynch | Hale Champion |
| 1964 | Alan K. Cranston (D) | Paul R. Leake | Hale Champion |
| 1965 | Alan K. Cranston (D) | John W. Lynch | Hale Champion |
| 1966 | Alan K. Cranston (D) | George R. Reilly | Hale Champion |
| 1967 | Houston I. Flournoy (R) | Paul R. Leake | Gordon P. Smith |
| 1968 | Houston I. Flournoy (R) | Richard Nevins | Caspar W. Weinberger |
| 1969 | Houston I. Flournoy (R) | John W. Lynch | Caspar W. Weinberger |
| 1970 | Houston I. Flournoy (R) | George R. Reilly | Verne Orr |
| 1971 | Houston I. Flournoy (R) | Richard Nevins | Verne Orr |
| 1972 | Houston I. Flournoy (R) | John W. Lynch | Verne Orr |
| 1973 | Houston I. Flournoy (R) | William M. Bennett | Verne Orr |
| 1974 | Houston I. Flournoy (R) | William M. Bennett | Verne Orr |
| 1975 | Ken Cory (D) | John W. Lynch | Roy M. Bell |
| 1976 | Ken Cory (D) | William M. Bennett | Roy M. Bell |
| 1977 | Ken Cory (D) | William M. Bennett | Roy M. Bell |
| 1978 | Ken Cory (D) | George R. Reilly | Roy M. Bell |
| 1979 | Ken Cory (D) | William M. Bennett | Richard Silberman |
| 1980 | Ken Cory (D) | Richard Nevins | Mary Ann Graves |
| 1981 | Ken Cory (D) | Ernest J. Dronenburg, Jr. | Mary Ann Graves |
| 1982 | Ken Cory (D) | William M. Bennett | Mary Ann Graves |
| 1983 | Ken Cory (D) | William M. Bennett | Michael Franchetti |
| 1984 | Ken Cory (D) | Richard Nevins | Jesse Huff |
| 1985 | Ken Cory (D) | Ernest J. Dronenburg, Jr. | Jesse Huff |
| 1986 | Ken Cory (D) | Richard Nevins | Jesse Huff |
| 1987 | Gray Davis (D) | Conway H. Collis | Jesse Huff |
| 1988 | Gray Davis (D) | Ernest J. Dronenburg, Jr. | Jesse Huff |
| 1989 | Gray Davis (D) | Paul B. Carpenter | Jesse Huff |
| 1990 | Gray Davis (D) | Conway Collis | Jesse Huff |
| 1991 | Gray Davis (D) | Brad Sherman | Thomas Hayes |
| 1992 | Gray Davis (D) | Brad Sherman | Thomas Hayes |
| 1993 | Gray Davis (D) | Brad Sherman | Thomas Hayes |
| 1994 | Gray Davis (D) | Brad Sherman | Russell Gould |
| 1995 | Kathleen Connell (D) | Brad Sherman | Russell Gould |
| 1996 | Kathleen Connell (D) | Johan Klehs | Craig L. Brown |
| 1997 | Kathleen Connell (D) | Ernest Dronenburg, Jr. | Craig L. Brown |
| 1998 | Kathleen Connell (D) | Dean Andal | Craig L. Brown |
| 1999 | Kathleen Connell (D) | Johann Klehs | B. Timothy Gage |
| 2000 | Kathleen Connell (D) | Dean Andal | B. Timothy Gage |
| 2001 | Kathleen Connell (D) | Claude Parrish | B. Timothy Gage |
| 2002 | Kathleen Connell (D) | John Chiang | B. Timothy Gage |
| 2003 | Steve Westly (D) | Carole Migden | Steve Peace |
| 2003 | Steve Westly (D) | Carole Migden | Donna Arduin |
| 2004 | Steve Westly (D) | Carole Migden | Donna Arduin |
| 2005 | Steve Westly (D) | John Chiang | Tom Campbell |
| 2006 | Steve Westly (D) | John Chiang | Michael C. Genest |
| 2007 | John Chiang (D) | Betty T. Yee | Michael C. Genest |
| 2008 | John Chiang (D) | Judy Chu | Michael C. Genest |
| 2009 | John Chiang (D) | Betty T. Yee | Michael C. Genest |
| 2010 | John Chiang (D) | Betty T. Yee | Ana J. Matosantos Cynthia Bryant |
| 2011 | John Chiang (D) | Jerome E. Horton | Ana J. Matosantos |
| 2012 | John Chiang (D) | Jerome E. Horton | Ana J. Matosantos |
| 2013 | John Chiang (D) | Jerome E. Horton | Ana J. Matosantos |
| 2014 | John Chiang (D) | Jerome E. Horton | Michael Cohen |
| 2015 | Betty T. Yee (D) | Jerome E. Horton | Michael Cohen |
| 2016 | Betty T. Yee (D) | Fiona Ma | Michael Cohen |
| 2017 | Betty T. Yee (D) | Diane L. Harkey | Michael Cohen |
| 2018 | Betty T. Yee (D) | George Runner | Michael Cohen |
| 2019 | Betty T. Yee (D) | Malia M. Cohen | Keely Bosler |
| 2020 | Betty T. Yee (D) | Antonio Vazquez | Keely Bosler |
| 2021 | Betty T. Yee (D) | Antonio Vazquez | Keely Bosler |
| 2022 | Betty T. Yee (D) | Malia M. Cohen | Keely Bosler |
| 2023 | Malia M. Cohen (D) | Antonio Vazquez | Joe Stephenshaw |
