California Revenue and Taxation Code

§ 18624

RTC § 18624 Effective Jan 1, 2026Div. 2 · Part 10.2 · Ch. 2 · Art. 3

Statute text

(a)Section 6109 of the Internal Revenue Code, relating to identifying numbers, shall apply, except as otherwise provided.

(b)Identifying numbers shall be required on state tax returns, statements, or other documents in the form and manner as the Franchise Tax Board may require.

(c)Section 6109(h) of the Internal Revenue Code, relating to identifying information required with respect to certain seller-provided financing, shall not apply.

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Legislative history

Amended (as amended by Stats. 2020, Ch. 102, Sec. 3) by Stats. 2025, Ch. 73, Sec. 3. (AB 1518) Effective January 1, 2026.