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Revenue and Taxation Code § 18625

ARTICLE 3. General Provisions Applicable to All Persons

Current as of September 28, 2026Rev. & Tax. Code, § 18625Official source ↗Ask about this

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

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.