yourstate.us
Cal. Revenue and Taxation Code § 16903

Cal. Revenue and Taxation Code § 16903

California · California Revenue and Taxation Code · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 16903, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920400
Permanent ID
ys:prov:920400@1
SHA-256
c9356ef5872b98a06ecd8783ed948bdea9b395f55e320eda3a3f9c7411f3b3fe

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

Under rules and regulations upon which the Controller and Franchise Tax Board may agree, the Franchise Tax Board shall cooperate in the enforcement of this part by reporting to the Controller any changes in the gross or net income of any person, or any other information obtained in the enforcement of any act administered by the Franchise Tax Board which may in any way indicate that a transfer has been made which is taxable under this part.