GroundRules
RTC § 18661
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
- CHAPTER 2. Returns [18501. - 18677.]
- ARTICLE 5. Withholding [18661. - 18677.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON