California Revenue and Taxation Code

§ 18631

RTC § 18631 Effective Jan 1, 2011Div. 2 · Part 10.2 · Ch. 2 · Art. 4

Statute text

(a)This article does not apply to any payment of interest obligations not taxable under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001).

(b)Except as otherwise provided, every person required to file an information return with the Secretary of the Treasury under any of the federal sections listed in subdivision (c) may be required to file a copy of the federal information return with the Franchise Tax Board at the time and in the manner as it may, by forms and instructions, require.

(c)Subdivision (b) shall apply to each of the following:

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Legislative history

Amended by Stats. 2010, Ch. 14, Sec. 42. (SB 401) Effective January 1, 2011.