Revenue and Taxation Code section 18661


When necessary to make effective the provisions of this article or Article 4 (commencing with Section 18631), the name, address, social security number, or other taxpayer identification number of the recipient of income shall be furnished upon demand of the person paying the income.

Source: Section 18661, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=18661.­ (updated Jan. 23, 2009; accessed Jun. 16, 2025).

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Verified:
Jun. 16, 2025

§ 18661's source at ca​.gov