{"code":"GOV","codeName":"Government Code","section":"13995.108","citation":"Gov. Code, § 13995.108","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 3. EXECUTIVE DEPARTMENT [11000. - 15990.3.]","url":"https://blackletter.si/government-code/title-2/division-3"},{"name":"PART 4.7. BUSINESS AND TOURISM [13995. - 13998.12.]","url":"https://blackletter.si/government-code/title-2/division-3/part-4.7"},{"name":"CHAPTER 1. California Tourism Marketing Act [13995. - 13995.118.]","url":"https://blackletter.si/government-code/title-2/division-3/part-4.7/chapter-1"},{"name":"ARTICLE 10. Los Angeles County Tourism Marketing [13995.100. - 13995.118.]","url":"https://blackletter.si/government-code/title-2/division-3/part-4.7/chapter-1/article-10"}],"history":"Added by Stats. 2003, Ch. 229, Sec. 1.5.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>(a) The county may require assessed businesses to maintain books and records that reflect their income or sales as reflected in the assessment, and to furnish the county treasurer/tax collector with any information that may, from time to time, be requested by the treasurer/tax collector, and to permit the inspection by the treasurer/tax collector of portions of books and records that relate to the amount of assessment.</p><p>(b) Information pertaining to assessed businesses obtained by the county treasurer/tax collector pursuant to this chapter shall be confidential and shall not be disclosed except to a person with authority to obtain the information, any attorney hired by the county treasurer/tax collector who is employed to give legal advice upon that information, or by court order.</p><p>(c) Information obtained by the county treasurer/tax collector in order to determine the assessment level for an assessed business shall be exempt from the California Public Records Act (Chapter 3.5 (commencing with Section 6250) of Division 7 of Title 1).</p>","text":"(a) The county may require assessed businesses to maintain books and records that reflect their income or sales as reflected in the assessment, and to furnish the county treasurer/tax collector with any information that may, from time to time, be requested by the treasurer/tax collector, and to permit the inspection by the treasurer/tax collector of portions of books and records that relate to the amount of assessment. (b) Information pertaining to assessed businesses obtained by the county treasurer/tax collector pursuant to this chapter shall be confidential and shall not be disclosed except to a person with authority to obtain the information, any attorney hired by the county treasurer/tax collector who is employed to give legal advice upon that information, or by court order. (c) Information obtained by the county treasurer/tax collector in order to determine the assessment level for an assessed business shall be exempt from the California Public Records Act (Chapter 3.5 (commencing with Section 6250) of Division 7 of Title 1).","otherVersions":[],"url":"https://blackletter.si/government-code/los-angeles-county-tourism-marketing-13995-108","source":"California Legislative Information bulk export (pubinfo)"}