Section 18661 Of Article 5. Withholding From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 2. >> Article 5.

. When necessary to make effective the provisions of this article or Article 4 (commencing with Section 18631), the name, address, social security number, or other taxpayer identification number of the recipient of income shall be furnished upon demand of the person paying the income.