Section 18661.

Cal. Revenue and Taxation Code - RTC § 18661.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.

References

referencesCal. Revenue and Taxation Code - RTC § 18631.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements