Section 13056 Of Chapter 4. Reports, Returns, And Statements From California Unemployment Insurance Code >> Division 6. >> Chapter 4.
13056
. (a) When required by authorized regulations prescribed by
the department:
(1) Any person or employer required under the authority of this
division to make a return, report, statement, or other document shall
include in the return, report, statement, or other document the
identifying number as may be prescribed for securing proper
identification of the person.
(2) Any person with respect to whom a return, report, statement,
or other document is required under the authority of this division to
be made by another person shall furnish to the other person the
identifying number as may be prescribed for securing his or her
proper identification.
(3) Any person or employer required under the authority of this
division to make a return, report, statement, or other document with
respect to another person shall request from the other person, and
shall include in the return, report, statement, or other document,
the identifying number as may be prescribed for securing proper
identification of the other person.
(b) (1) Except as provided in paragraph (2), a return or report of
any person with respect to his or her liability for tax, or any
statement or other document in support thereof, shall not be
considered for purposes of paragraphs (2) and (3) of subdivision (a)
as a return, report, statement, or other document with respect to
another person.
(2) For purposes of paragraphs (2) and (3) of subdivision (a), a
return or report of an estate or trust with respect to its liability
for tax, and any statement or other document in support thereof,
shall be considered as a return, report, statement, or other document
with respect to each beneficiary of the estate or trust.
(c) For purposes of this section, the department is authorized to
require the information that may be necessary to assign an
identifying number to any person.