Final answer:
The California Franchise Tax Board (FTB) administers California income tax, not a generic 'California' entity, and it operates separately from the IRS, focusing on state personal and corporate income taxes.
Step-by-step explanation:
In California, the governing agency that administers California income tax is the California Franchise Tax Board (FTB). Contrary to a common misconception, it is not called the "California" nor is it simply a branch of the IRS; the FTB is a state-specific entity. The FTB is responsible for administering personal income and corporate income taxes in the state of California. This includes processing tax returns, issuing tax refunds, and enforcing state tax laws. For individuals and businesses operating within California, it is important to be familiar with the FTB's regulations and requirements, as they differ from federal tax laws and guidelines enforced by the Internal Revenue Service (IRS).