California Revenue and Taxation Code

§ 19554

RTC § 19554 Effective Jan 1, 2022Div. 2 · Part 10.2 · Ch. 7 · Art. 2

Statute text

(a)Subject to the limitations of this section and federal law, the Franchise Tax Board may provide the Controller with the address or other identification or location information from income tax returns or other records which is necessary for the Controller to locate owners of unclaimed property pursuant to Title 10 (commencing with Section 1300) of Part 3 of the Code of Civil Procedure.

(b)Subject to the limitations of this section and Section 6103(d) of the Internal Revenue Code, the Franchise Tax Board may provide the Controller, on an annual basis, with the following information from business entity income tax returns or other business entity records maintained by the Franchise Tax Board:

(1)The taxpayer’s name.

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Legislative history

Amended by Stats. 2021, Ch. 92, Sec. 1. (AB 466) Effective January 1, 2022.