California Revenue and Taxation Code ARTICLE 2 - Disclosure of Information

  • Section 19542.
    Except as otherwise provided in this article and as required to administer subdivision (b) of Section 19005, it is a misdemeanor for the Franchise Tax...
  • Section 19542.1.
    (a) Except as otherwise provided by this article, it shall be unlawful for any person described in Section 19542 to willfully inspect any confidential information furnished...
  • Section 19542.3.
    Any person who willfully divulges or makes known software, as defined in paragraph (1) of subdivision (d) of Section 19504.5, to any person in violation...
  • Section 19543.
    (a) “Business affairs,” as used in this article means the details relative to the business activities of the entity as disclosed by the return but shall...
  • Section 19544.
    Nothing in Section 19542, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used...
  • Section 19545.
    A return or return information may be disclosed in a judicial or administrative proceeding pertaining to tax administration, if any of the following apply:(a) The taxpayer...
  • Section 19546.
    Upon request of a committee appointed by either the Assembly or the Senate, or both, any information may be furnished to the committee, but it...
  • Section 19546.5.
    Any person who otherwise has or had access to any return or return information may disclose the return or return information to a committee appointed...
  • Section 19547.
    In a matter involving tax administration under this part, a return or return information shall be open to inspection by the Attorney General or other...
  • Section 19547.5.
    (a) (1) Notwithstanding any provision of law, the Franchise Tax Board shall make available to the Attorney General a list of retail sellers and manufacturers required to...
  • Section 19548.
    (a) The Franchise Tax Board, upon request by the California Parent Locator Service, may disclose to the California Parent Locator Service, pursuant to Section 17505 or...
  • Section 19548.2.
    (a) Notwithstanding any other law and in accordance with Section 120962 of the Health and Safety Code, the State Department of Public Health shall disclose the...
  • Section 19548.3.
    (a) Notwithstanding any other law, the Scholarshare Investment Board shall disclose the name and individual taxpayer identification number (ITIN) or social security number of a participant...
  • Section 19548.5.
    (a) (1) The Franchise Tax Board may, upon request, disclose to the California Health Benefit Exchange, the State Department of Health Care Services, the Managed Risk Medical...
  • Section 19549.
    For purposes of this article:(a) “Return” means any tax or information return, or claim for refund required by, or provided for or permitted under, the provisions...
  • Section 19550.
    (a) Pursuant to Section 817.5 of the Penal Code, the Franchise Tax Board, upon request from the Department of Justice, a court, or any California law...
  • Section 19551.
    (a) The Franchise Tax Board may permit the Commissioner of Internal Revenue of the United States, other tax officials of this state, the Multistate Tax Commission,...
  • Section 19551.a.
    (a) The Franchise Tax Board may permit the Commissioner of Internal Revenue of the United States, other tax officials of this state, the Multistate Tax Commission,...
  • Section 19551.1.
    (a) (1) The Franchise Tax Board may permit the tax officials of any city, county, or city and county to enter into a reciprocal agreement with the...
  • Section 19551.5.
    (a) Notwithstanding any other law, each city, county, or city and county that assesses a city, county, or city and county business tax or requires a...
  • Section 19552.
    Except as otherwise provided by this article, the information furnished or secured pursuant to either this article or the express provisions of law, shall be...
  • Section 19553.
    (a) Subject to the limitations of subdivision (b) of this section and federal law, the Franchise Tax Board may permit the Director of Social Services or...
  • Section 19554.
    (a) Subject to the limitations of this section and federal law, the Franchise Tax Board may provide the Controller with the address or other identification or...
  • Section 19555.
    (a) Notwithstanding any other law, the State Department of Social Services and the Department of Health Care Services shall inform the Franchise Tax Board of the...
  • Section 19556.
    (a) The Franchise Tax Board may disclose to persons described in paragraphs (1) to (4), inclusive, tax return and return information solely for use in an...
  • Section 19557.
    (a) Notwithstanding any other provision of law, the California Student Aid Commission may annually inform the Franchise Tax Board of the names and social security numbers...
  • Section 19558.
    (a) Subject to the limitations of this section and federal law, the Franchise Tax Board may provide the Public Employees’ Retirement System with the names and...
  • Section 19559.
    (a) (1) The Franchise Tax Board may disclose returns and return information to federal agencies on the same terms and to the same extent as returns and...
  • Section 19560.
    (a) The Franchise Tax Board shall provide the Wildlife Conservation Board, within a reasonable time, information on the amount of the tax credit claimed under Chapter...
  • Section 19560.5.
    Notwithstanding any law to the contrary, to effectuate the Financial Institution Record Match System prescribed under Section 19266, the Franchise Tax Board may disclose the...
  • Section 19561.
    (a) Notwithstanding any other section of law, the Franchise Tax Board may charge a fee for providing persons with copies of their tax returns. The fee...
  • Section 19562.
    Whenever under this part or any act heretofore or hereafter enacted, the Franchise Tax Board is required or permitted to disclose information, to furnish abstracts,...
  • Section 19563.
    This article does not prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items thereof,...
  • Section 19564.
    The Franchise Tax Board shall publish on or before December 31, 1978, and each December 31 thereafter, information on the amount of tax paid by...
  • Section 19565.
    (a) (1) If an organization is exempt from taxation under Section 23701 for any taxable year, the application filed by the organization with respect to which the...
  • Section 19566.
    Any information provided to or secured by the Franchise Tax Board for purposes of administering Part 10 (commencing with Section 17001) or Part 11 (commencing...
  • Section 19570.
    The provisions of Sections 1798.35, 1798.36, 1798.37, and Article 9 (commencing with Section 1798.45) of Chapter 1 of Title 1.8 of the Civil Code shall...
  • Section 19571.
    (a) The Franchise Tax Board may disclose to state governmental licensing entities identifying information of persons appearing on the list of 500 largest tax delinquencies pursuant...
  • Section 19572.
    (a) The Franchise Tax Board may disclose to state agencies identifying information of persons appearing on the list of the 500 largest tax delinquencies pursuant to...

Last modified: October 22, 2018