California Revenue and Taxation Code

§ 18642

RTC § 18642 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 2 · Art. 4

Statute text

(a)All owners and transferors of an interest in real property or a mobilehome shall file a return upon written request by the Franchise Tax Board which includes a social security number or other identification number prescribed by the Franchise Tax Board, identification of the property interest, and any other pertinent information about the interest requested by the Franchise Tax Board.

(b)Subdivision (a) shall not apply to any of the following:

(1)Property granted a homeowner’s property tax exemption.

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Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.