Revenue and Taxation Code section 18408

The Franchise Tax Board is authorized to require that information with respect to persons subject to the taxes imposed by Article 5 (commencing with Section 18661) of Chapter 2 (relating to tax withheld at source) as is necessary or helpful in securing proper identification of those persons.

Source: Section 18408, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=18408.­ (updated Jan. 1, 2001; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 18408's source at ca​.gov