Is Cal. Rev. & Tax. Code § 18635.5 — Information Returns still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18635.5 — Information Returns

Cal. Rev. & Tax. Code § 18635.5

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2001-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) Section 6034A of the Internal Revenue Code, relating to information to beneficiaries of estates and trusts, shall apply, except as otherwise provided.

Citator

Cal. Rev. & Tax. Code § 18635.5 — Information Returns is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Section 6034A of the Internal Revenue Code, relating to information to beneficiaries of estates and trusts, shall apply, except as otherwise provided.

(b) Section 6034A(a) is modified to refer to Section 18505 in lieu of Section 6012(a) of the Internal Revenue Code.

(c) Section 6034A(c)(3) is modified to refer to Section 19051 in lieu of Section 6213(b)(1) of the Internal Revenue Code.

(d) Section 6034A(c)(5) is modified to refer to Article 7 of Chapter 4 of this part in lieu of Part II of Subchapter A of Chapter 68 of the Internal Revenue Code.