{"data":{"id":"us-ca/rtc-18408","jurisdiction":"us-ca","citation":"RTC § 18408","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 1. General Provisions [18401. - 18417.]","ARTICLE 1. General Application [18401. - 18410.2.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"101043abced5f117751143ab632c0116bc2b115b033542d98675d17ad1ddebf6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18407","next":"us-ca/rtc-18409"},"notice":"GroundRules: Original legal text. Not legal advice."}