Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802]
( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) CHAPTER 2. Returns [18501 - 18677]
( Chapter 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ARTICLE 4. Information Returns [18631 - 18649]
( Article 4 added by Stats. 1993, Ch. 31, Sec. 26. ) 18649.
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.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)