California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS |
Chapter 2. Returns |
ARTICLE 3. General Provisions Applicable to All Persons |
Section 18625.
Latest version.
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An income tax return preparer shall furnish a copy of any state tax return to a taxpayer and retain information in accordance with Section 6107 of the Internal Revenue Code.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)