1. (a) Except as otherwise delegated by resolution of the board, to adopt rules and regulations and to prescribe the extent, if any, to which any rule or regulation shall be applied without retroactive effect;
2. (b) To appoint and remove an executive officer in accordance with the provisions of Section 15701 of the Government Code;
3. (c) Any power or duty which by any provision of law shall be exercised or performed only by the board.

The following powers and duties of the Franchise Tax Board are specifically reserved to the board and are not delegated to the executive officer:

Note: Authority cited: Sections 19253, 20642 and 26422, Revenue and Taxation Code. Reference: Section 15702, Government Code.

History

1. Renumbering from Section 17003 to Section 17000.11 filed 2-21-79 as procedural and organizational; effective upon filing (Register 79, No. 7).

2. Amendment of subsection (d) filed 12-23-81; effective thirtieth day thereafter (Register 81, No. 52).

3. Amendment filed 11-21-84; effective thirtieth day thereafter (Register 84, No. 47).