# 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)
* 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 | Thomas Kuchel (R) | James H. Quinn | James S. Dean |
| 1952 | Thomas 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 Cranston (D) | Paul R. Leake | Bert W. Levitt |
| 1960 | Alan Cranston (D) | John W. Lynch | John E. Carr |
| 1961 | Alan Cranston (D) | John W. Lynch | Hale Champion |
| 1962 | Alan Cranston (D) | George R. Reilly | Hale Champion |
| 1963 | Alan Cranston (D) | John W. Lynch | Hale Champion |
| 1964 | Alan Cranston (D) | Paul R. Leake | Hale Champion |
| 1965 | Alan Cranston (D) | John W. Lynch | Hale Champion |
| 1966 | Alan 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 W. Hayes |
| 1992 | Gray Davis (D) | Brad Sherman | Thomas W. Hayes |
| 1993 | Gray Davis (D) | Brad Sherman | Thomas W. 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 Yee | Michael C. Genest |
| 2008 | John Chiang (D) | Judy Chu | Michael C. Genest |
| 2009 | John Chiang (D) | Betty Yee | Michael C. Genest |
| 2010 | John Chiang (D) | Betty Yee | Ana J. Matosantos Cynthia Bryant |
| 2011 | John Chiang (D) | Jerome Horton | Ana J. Matosantos |
| 2012 | John Chiang (D) | Jerome Horton | Ana J. Matosantos |
| 2013 | John Chiang (D) | Jerome Horton | Ana J. Matosantos |
| 2014 | John Chiang (D) | Jerome Horton | Michael Cohen |
| 2015 | Betty Yee (D) | Jerome Horton | Michael Cohen |
| 2016 | Betty Yee (D) | Fiona Ma | Michael Cohen |
| 2017 | Betty Yee (D) | Diane Harkey | Michael Cohen |
| 2018 | Betty Yee (D) | George Runner | Michael Cohen |
| 2019 | Betty Yee (D) | Malia Cohen | Keely Bosler |
| 2020 | Betty Yee (D) | Tony Vazquez | Keely Bosler |
| 2021 | Betty Yee (D) | Tony Vazquez | Keely Bosler |
| 2022 | Betty Yee (D) | Malia Cohen | Keely Bosler |
| 2023 | Malia Cohen (D) | Tony Vazquez | Joe Stephenshaw |
| 2024 | Malia Cohen (D) | Sally Lieber | Joe Stephenshaw |