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. (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. (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. (1) Licenses granted by state agencies.
2. (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.