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)
• Gerald H. Goldberg (1980–2005)
• Selvi Stanislaus (2006–present), the first woman to hold the post

Members

The three members of the Franchise Tax Board are the California State Controller, the Chair of the California State Board of Equalization, and the Director of the California 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. The State Controller is elected to a four-year term, and the Director of the Department of Finance serves at the pleasure of the Governor, who is elected to a four-year term. The four members of the State Board of Equalization typically take a one-year turn acting as Chair during their four-year elected term.

Year	Controller	BOE Chair	Director of Finance
1950	Thomas Kuchel (R)	George R. Reilly	James S. Dean
1951		James H. Quinn
1952		Jerrold L. Seawell
1953	Robert C. Kirkwood (R)	William G. Bonelli
1954		George R. Reilly	John M. Pierce
1955		James H. Quinn
1956		Paul R. Leake
1957		Robert E. McDavid
1958		George R. Reilly	John M. Peirce
			T.H. Mugford
1959	Alan Cranston (D)	Paul R. Leake	Bert W. Levitt
1960		John W. Lynch	John E. Carr
1961			Hale Champion
1962		George R. Reilly
1963		John W. Lynch
1964		Paul R. Leake
1965		John W. Lynch
1966		George R. Reilly
1967	Houston I. Flournoy (R)	Paul R. Leake	Gordon P. Smith
1968		Richard Nevins	Caspar W. Weinberger
1969		John W. Lynch
1970		George R. Reilly	Verne Orr
1971		Richard Nevins
1972		John W. Lynch
1973		William M. Bennett
1974
1975	Ken Cory (D)	John W. Lynch	Roy M. Bell
1976		William M. Bennett
1977
1978		George R. Reilly
1979		William M. Bennett	Richard Silberman
1980		Richard Nevins	Mary Ann Graves
1981		Ernest J. Dronenburg, Jr.
1982		William M. Bennett
1983			Michael Franchetti
1984		Richard Nevins	Jesse Huff
1985		Ernest J. Dronenburg, Jr.
1986		Richard Nevins
1987	Gray Davis (D)	Conway H. Collis
1988		Ernest J. Dronenburg, Jr.
1989		Paul B. Carpenter
1990		Conway Collis
1991		Brad Sherman	Thomas W. Hayes
1992
1993
1994			Russell Gould
1995	Kathleen Connell (D)
1996		Johan Klehs	Craig L. Brown
1997		Ernest Dronenburg, Jr.
1998		Dean Andal
1999		Johann Klehs	B. Timothy Gage
2000		Dean Andal
2001		Claude Parrish
2002		John Chiang
2003	Steve Westly (D)	Carole Migden	Steve Peace
			Donna Arduin
2004
2005		John Chiang	Tom Campbell
2006			Michael C. Genest
2007	John Chiang (D)	Betty Yee
2008		Judy Chu
2009		Betty Yee
2010			Ana J. Matosantos Cynthia Bryant
2011		Jerome Horton	Ana J. Matosantos
2012
2013
2014			Michael Cohen
2015	Betty Yee (D)
2016		Fiona Ma
2017		Diane Harkey
2018		George Runner
2019		Malia Cohen	Keely Bosler
2020		Tony Vazquez
2021
2022		Malia Cohen
2023	Malia Cohen (D)	Tony Vazquez	Joe Stephenshaw
2024		Sally Lieber