{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18621.7","citation":"Rev. & Tax. Code, § 18621.7","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 2. Returns [18501. - 18677.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-2"},{"name":"ARTICLE 3. General Provisions Applicable to All Persons [18621. - 18628.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-2/article-3"}],"history":"Added by Stats. 2000, Ch. 1084, Sec. 6.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>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 <a href=\"/bpc/17530.5\">17530.5</a> of the Business and Professions Code as a condition of access to that software or to those electronic tax preparation forms.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-applicable-to-all-persons-18621-7","source":"California Legislative Information bulk export (pubinfo)"}