{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19561","citation":"Rev. & Tax. Code, § 19561","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 7. Administration of Tax [19501. - 19592.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-7"},{"name":"ARTICLE 2. Disclosure of Information [19542. - 19572.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-7/article-2"}],"history":"Added by Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>(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 shall include the costs of handling requests, copying documents, and postage.</p><p>(b) Fees received under this section shall be handled in accordance with Section <a href=\"/rtc/19605\">19605</a>.</p>","text":"(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 shall include the costs of handling requests, copying documents, and postage. (b) Fees received under this section shall be handled in accordance with Section 19605.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disclosure-of-information-19561","source":"California Legislative Information bulk export (pubinfo)"}