{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18408","citation":"Rev. & Tax. Code, § 18408","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 1. General Provisions [18401. - 18417.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-1"},{"name":"ARTICLE 1. General Application [18401. - 18410.2.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-1/article-1"}],"history":"Added by renumbering Section 18552 by Stats. 2000, Ch. 863, Sec. 11.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>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 <a href=\"/rtc/18661\">18661</a>) of Chapter 2 (relating to tax withheld at source) as is necessary or helpful in securing proper identification of those persons.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-application-18408","source":"California Legislative Information bulk export (pubinfo)"}