Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS/Ch. 1.: CHAPTER 1. General Provisions/Art. 1.: ARTICLE 1. General Application/§ 18408.
California Statutes

§ 18408. — 18408. (Added by renumbering Section 18552 by Stats. 2000, Ch. 863, Sec. 11.)

California § 18408.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.2.PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
Ch. 1.CHAPTER 1. General Provisions
Art. 1.ARTICLE 1. General Application

This text of California § 18408. (18408. (Added by renumbering Section 18552 by Stats. 2000, Ch. 863, Sec. 11.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 18408. (2026).

Text

The Franchise Tax Board is authorized to require that information with respect to persons subject to the taxes imposed by Article 5 (commencing with Section 18661) of Chapter 2 (relating to tax withheld at source) as is necessary or helpful in securing proper identification of those persons.

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Legislative History

Added by renumbering Section 18552 by Stats. 2000, Ch. 863, Sec. 11. Effective January 1, 2001.
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California § 18408., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18408..