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Marginalia
Code · California · Revenue and Taxation Code

§ 19551.5

522 words·~2 min read·/ca/revenue-and-taxation-code/19551-5·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.
(2)Business mailing address.
(3)Federal employer identification number, if applicable, or the business owner’s social security number, if known.
(4)Standard Industrial Classification
(SIC)Code or North American Industry Classification System (NAICS) Code.
(5)Business start date.
(6)Business cease date.
(7)City, county, or city and county account or license number.
(8)Ownership type.
(c)The reports required under this section shall be filed on magnetic media such as tapes or compact discs, through a secure electronic process, or in other machine-readable form, according to standards prescribed by regulations promulgated by the Franchise Tax Board.
(d)Cities that receive a request from the Franchise Tax Board shall begin providing to the Franchise Tax Board the information required by this section as soon as economically feasible, but no later than December 31, 2009. The information shall be furnished annually at a time and in the form that the Franchise Tax Board may prescribe by regulation.
(e)The city, county, or city and county data provided to the Franchise Tax Board under this section is subject to Section 19542, and may not be used for any purpose other than state tax enforcement or as otherwise authorized by law.
(f)If a city, county, or city and county enters into a reciprocal agreement with the Franchise Tax Board pursuant to subdivision
(a)of Section 19551.1, the city, county, or city and county shall also waive reimbursement for costs incurred to provide information required under this section and shall be precluded from obtaining reimbursement as specified under Section 5 of Chapter 345 of the Statutes of 2008. The reciprocal agreement shall specify that each party shall bear its own costs to furnish the data involved in the exchange authorized by Section 19551.1 and this section, and the Franchise Tax Board shall be precluded from obtaining reimbursement as specified under subdivision
(c)of Section 19551.1.
(g)A city, county, or city and county shall not be required to provide information to the Franchise Tax Board pursuant to this section if the Franchise Tax Board fails to provide tax information to the city, county, or city and county pursuant to a reciprocal agreement entered into pursuant to subdivision
(a)of Section 19551.1 for reasons other than concerns related to confidentiality of tax information provided to the city, county, or city and county.
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