California Legal Codes and Statutes

§ 18649

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

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.

Cite this section

Cal. Rev. & Tax. Code § 18649 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-2-returns/article-4-information-returns/section-18649

Other sections in Article 4 - Information Returns

§ 18631§ 18631.7§ 18632§ 18633§ 18633.5§ 18635§ 18635.5§ 18639§ 18640§ 18642§ 18644§ 18646§ 18648§ 18648.5§ 18649

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