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. 2.: CHAPTER 2. Returns/Art. 5.: ARTICLE 5. Withholding/§ 18661.
California Statutes

§ 18661. — 18661. (Amended by Stats. 2009, 4th Ex. Sess., Ch. 16, Sec. 2.)

California § 18661.
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. 2.CHAPTER 2. Returns
Art. 5.ARTICLE 5. Withholding

This text of California § 18661. (18661. (Amended by Stats. 2009, 4th Ex. Sess., Ch. 16, Sec. 2.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 18661. (2026).

Text

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.

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Legislative History

Amended by Stats. 2009, 4th Ex. Sess., Ch. 16, Sec. 2. (AB 18 4x) Effective January 23, 2009.
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