DIVISION 2. OTHER TAXES 6001-60709›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 2. Returns 18501-18677›ARTICLE 3. General Provisions Applicable to All Persons 18621-18628
§ 18624
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
(a) Section 6109 of the Internal Revenue Code, relating to identifying numbers, shall apply, except as otherwise provided.
(b) Identifying numbers shall be required on state tax returns, statements, or other documents in the form and manner as the Franchise Tax Board may require.
(c) Section 6109(h) of the Internal Revenue Code, relating to identifying information required with respect to certain seller-provided financing, shall not apply.
(d) The amendments made to Section 6109(a) of the Internal Revenue Code, relating to identifying number of income tax return preparer, by Public Law 105-206 shall apply.
(e) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision.
(Amended by Stats. 1999, Ch. 931, Sec. 7. Effective October 10, 1999.)
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