Section 18649 Of Article 4. Information Returns From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 2. >> Article 4.

. 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 issuer subject to tax under this part at the time and in the manner required by the Franchise Tax Board.