{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18625","citation":"Rev. & Tax. Code, § 18625","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 2. Returns [18501. - 18677.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-2"},{"name":"ARTICLE 3. General Provisions Applicable to All Persons [18621. - 18628.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-2/article-3"}],"history":"Added by Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-applicable-to-all-persons-18625","source":"California Legislative Information bulk export (pubinfo)"}