{"data":{"id":"us-ca/rtc-18661","jurisdiction":"us-ca","citation":"RTC § 18661","heading":"","body":"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.","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 5. Withholding [18661. - 18677.]"],"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":"fec0c81e1934a060b4c4b1dc5612eed37580e96c63dd50ddc0f23f008416e275","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18649","next":"us-ca/rtc-18662"},"notice":"GroundRules: Original legal text. Not legal advice."}