Cal. Rev. & Tax. Code § 18408
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 18408