California Revenue and Taxation Code ARTICLE 4 - Information Returns

• Section 18631.
  (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 18631.7.
  (a) Any check casher engaged in the trade or business of cashing checks that, in the course of that trade or business, cashes checks other than...
• Section 18632.
  Division 6 (commencing with Section 13000) of the Unemployment Insurance Code sets forth provisions administered by the Employment Development Department relating to the reporting, collection,...
• Section 18633.
  (a) (1) Every partnership, on or before the 15th day of the third month following the close of its taxable year, shall make a return for that...
• Section 18633.5.
  (a) Every limited liability company that is classified as a partnership for California tax purposes that is doing business in this state, organized in this state,...
• Section 18635.
  Every trust claiming a charitable, religious, scientific, literary, or educational deduction under Section 642(c) of the Internal Revenue Code for the taxable year shall furnish...
• Section 18635.5.
  (a) Section 6034A of the Internal Revenue Code, relating to information to beneficiaries of estates and trusts, shall apply, except as otherwise provided.(b) Section 6034A(a) is modified...
• Section 18639.
  (a) (1) In addition to those reports required under paragraph (8) of subdivision (c) of Section 18631, information returns shall be required, at the time and in...
• Section 18640.
  (a) Any corporation allocating amounts as patronage dividends, rebates, or refunds (whether in cash, merchandise, capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters...
• Section 18642.
  (a) All owners and transferors of an interest in real property or a mobilehome shall file a return upon written request by the Franchise Tax Board...
• Section 18644.
  (a) The operator of a boat on which one or more individuals, during a calendar year, perform services described in subdivision (o) of Section 13009 of...
• Section 18646.
  (a) The head of every state agency (as defined by Section 11000 of the Government Code) entering into any contract shall make a return (at the...
• Section 18648.
  (a) Section 6112 of the Internal Revenue Code, relating to material advisors of reportable transactions that must keep lists of advisees, applies except as otherwise provided.(b) Section...
• Section 18648.5.
  (a) Section 6115 of the Internal Revenue Code, relating to disclosure related to quid pro quo contributions, shall apply, except as otherwise provided.(b) The requirements of subdivision...
• Section 18649.
  A copy of the information furnished pursuant to Section 1275(c)(2) of the Internal Revenue Code shall be provided to the Franchise Tax Board by any...

Last modified: October 22, 2018