{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18661","citation":"Rev. & Tax. Code, § 18661","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 5. Withholding [18661. - 18677.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-2/article-5"}],"history":"Amended by Stats. 2009, 4th Ex. Sess., Ch. 16, Sec. 2.   (AB 18 4x)   Effective January 23, 2009.","effective":"2009-01-23","html":"<p>When necessary to make effective the provisions of this article or Article 4 (commencing with Section <a href=\"/rtc/18631\">18631</a>), 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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/withholding-18661","source":"California Legislative Information bulk export (pubinfo)"}