Cal. Rev. & Tax. Code § 18649

Current through the 2023 Legislative Session.

Section 18649 - Information provided by issuer subject to tax

A copy of the information furnished pursuant to Section 1275 (c)(2) of the Internal Revenue Code shall be provided to the Franchise Tax Board by any issuer subject to tax under this part at the time and in the manner required by the Franchise Tax Board.

Ca. Rev. and Tax. Code § 18649

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