California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 16904
Official textleginfo.legislature.ca.gov
Under rules and regulations upon which the Controller and State Board of Equalization may agree, the State Board of Equalization shall cooperate in the enforcement of this part by reporting to the Controller any information obtained in the enforcement of any act administered by the State Board of Equalization which may in any way indicate that a transfer has been made which is taxable under this part.
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