Cal. Rev. & Tax. Code § 18646

# (a)

The head of every state agency (as defined by Section 11000 of the Government Code) entering into any contract shall make a return (at the time and in the form the Franchise Tax Board may by regulation prescribe) setting forth all of the following:

(1)The name, address, type of business entity, and taxpayer identification number of each person with which that agency entered into a contract during the calendar year.

(2)Any other information the Franchise Tax Board may require.

# (b)

The Franchise Tax Board may provide that this section also shall apply to any of the following:

(1)Licenses granted by state agencies.

(2)Subcontracts under contracts to which subdivision (a) applies.

# (c)

This section shall not apply to contracts or licenses in any class which are below a minimum amount or value which may be determined by the Franchise Tax Board for that class.