California Franchise Tax Board (FTB) is the 📝California state department that, according to its 2025-26 state budget entry, collects personal income tax and corporation tax revenue, operates various collection programs, and conducts field audits for the Fair Political Practices Commission.
The budget describes its Tax Programs as administering the Revenue and Taxation Code, including the personal income tax and the corporation tax. Its activities include taxpayer assistance and tax return processing, filing enforcement, audits and tax collection, as well as the collection and distribution of voluntary contributions to certain non-profit charitable organizations. Under the Political Reform Audit program, the FTB conducts field audits of state and local candidates, measures committees and lobbying entities on behalf of the Fair Political Practices Commission, in compliance with the Political Reform Act of 1974.
Two programs apply the collection capabilities the FTB uses for the personal income tax to other public debts: the Department of Motor Vehicles Collections Program pursues delinquent motor vehicle license fees, taxes and penalties, and the Court Collection Program pursues delinquent fines, penalties and orders for the courts. A Legal Services Program reimburses the Department of Justice for legal services, and Contract Work provides goods and services such as data processing and delinquent debt collection to other governmental entities.
For 2025-26, the budget lists 6,812.5 positions and about $1.225 billion in total expenditures, about $1.181 billion of it from the General Fund. Its department authority is Government Code sections 15700-15705.