California Legal Codes and Statutes

§ 18661

Amended by Stats. 2009, 4th Ex. Sess., Ch. 16, Sec. 2. (AB 18 4x) Effective January 23, 2009.

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.

Cite this section

Cal. Rev. & Tax. Code § 18661 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-2-returns/article-5-withholding/section-18661

Other sections in Article 5 - Withholding

§ 18661§ 18662§ 18663§ 18664§ 18665§ 18666§ 18667§ 18668§ 18669§ 18670§ 18670.5§ 18671§ 18672§ 18673§ 18674§ 18675§ 18676§ 18677

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