§ 16903
77 words·~1 min read·
/ca/revenue-and-taxation-code/16903·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.