Cal. Rev. & Tax. Code § 18661

Current through the 2023 Legislative Session.

Section 18661 - Furnishing name, address, social security number, or other taxpayer identification number of recipient of income

When necessary to make effective the provisions of this article or Article 4 (commencing with Section 18631), the name, address, social security number, or other taxpayer identification number of the recipient of income shall be furnished upon demand of the person paying the income.

Ca. Rev. and Tax. Code § 18661

Amended by Stats 2009 ch 16 (AB X4-18),s 2, eff. 1/1/2010.