California Revenue and Taxation Code

§ 19551.5

RTC § 19551.5 Effective Jun 27, 2018Div. 2 · Part 10.2 · Ch. 7 · Art. 2

Statute text

(a)Notwithstanding any other law, each city, county, or city and county that assesses a city, county, or city and county business tax or requires a city, county, or city and county business license shall, upon the request of the Franchise Tax Board, annually submit to the Franchise Tax Board the information that is collected in the course of administration of the city, county, or city and county’s business tax or business license program, as described in subdivision (b).

(b)Information, collected in the course of administration of the city, county, or city and county’s business tax or business license program, shall be limited to the following:

(1)Name of the business, if the business is a corporation, partnership, or limited liability company, or the owner’s name if the business is a sole proprietorship.

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Legislative history

Amended by Stats. 2018, Ch. 52, Sec. 8. (SB 855) Effective June 27, 2018.