California Revenue and Taxation Code 18661 – When necessary to make effective the provisions of this article or …
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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.
(Amended by Stats. 2009, 4th Ex. Sess., Ch. 16, Sec. 2. (AB 18 4x) Effective January 23, 2009.)
Terms Used In California Revenue and Taxation Code 18661
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19