{"data":{"id":"us-ca/rtc-18649","jurisdiction":"us-ca","citation":"RTC § 18649","heading":"","body":"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.","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 2. Returns [18501. - 18677.]","ARTICLE 4. Information Returns [18631. - 18649.]"],"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":"20388798750a95ed22660c581af434208a99ab1e63f05d34d3b3bd1526467851","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18648.5","next":"us-ca/rtc-18661"},"notice":"GroundRules: Original legal text. Not legal advice."}