The California Franchise Tax Board (FTB) is a state agency responsible for administering California's personal income tax and corporate tax programs. It ensures compliance with tax laws, collects taxes, and provides taxpayer assistance. The FTB also oversees the state's Franchise Tax system, which applies to businesses operating in California. In addition to tax collection, the FTB offers various services, including online tax filing and payment options. The agency also provides resources for taxpayers to understand their obligations and rights. Overall, the FTB plays a crucial role in maintaining the state's revenue and supporting public services.