Revenue and Taxation Code § 18408

ARTICLE 1. General Application

Current as of September 28, 2026Rev. & Tax. Code, § 18408Official source ↗

Added by renumbering Section 18552 by Stats. 2000, Ch. 863, Sec. 11. Effective January 1, 2001.

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.