Cal. Rev. & Tax. Code § 18625

Current through the 2023 Legislative Session.

Section 18625 - Furnishing copy of return to taxpayer and retention of information by income tax return preparer

An income tax return preparer shall furnish a copy of any state tax return to a taxpayer and retain information in accordance with Section 6107 of the Internal Revenue Code.

Ca. Rev. and Tax. Code § 18625

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.