Section 16903 Of Article 1. Generally From California Revenue And Taxation Code >> Division 2. >> Part 9.5. >> Chapter 7. >> Article 1.

. 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.