The Franchise Tax Board shall not approve for electronic filing any proprietary filing software or electronic tax preparation forms that require a taxpayer to consent to the disclosure of any information for which a consent to disclose is required by Section 17530.5 of the Business and Professions Code as a condition of access to that software or to those electronic tax preparation forms.
(Added by Stats. 2000, Ch. 1084, Sec. 6. Effective January 1, 2001.)
Last modified: October 25, 2018