California § 19526 - The Franchise Tax Board shall develop and maintain a taxpayer cross-reference fil
Full text of California Public Contract Code - PCC § 19526 — The Franchise Tax Board shall develop and maintain a taxpayer cross-reference fil, with citation guidance and answers to common questions.
§ 19526. The Franchise Tax Board shall develop and maintain a taxpayer cross-reference fil
The Franchise Tax Board shall develop and maintain a taxpayer cross-reference file which shall be used as a part of a nonwage earner filing enforcement program. The taxpayer cross-reference file may include information from taxpayer identification information available from tax returns, application forms, other documents, and any other files as already exist and are maintained by the stateâs major revenue agencies. The taxpayer cross-reference file shall only be used for the purposes of tax law enforcement and administration.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19526
What does Public Contract Code - PCC § 19526 cover?
Section 19526 ("The Franchise Tax Board shall develop and maintain a taxpayer cross-reference fil") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 19526?
A common citation format is "Public Contract Code - PCC § 19526" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 19526 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.