ARTICLE 2. Disclosure of Information

Article 2 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 19542–19572.5 · 48 sections

§ 19542 Except as otherwise provided in this article and as required to administer Section 19005, it is a misdemeanor for the Franchise Tax Board or any member…
§ 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…
§ 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 of…
§ 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…
§ 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 for the selection of…
§ 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)…
§ 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 is a misdemeanor…
§ 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 by the…
§ 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 legal…
§ 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…
§ 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…
§ 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…
§ 19548.3 (a) Notwithstanding any other law, the Scholarshare Investment Board shall disclose the name and individual taxpayer identification number (ITIN) or social…
§ 19548.4 The Franchise Tax Board shall annually furnish the jury commissioner of each county with a list of resident state tax filers, as defined in Section 197 of the…
§ 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…
§ 19548.8 (a) (1) The Franchise Tax Board shall disclose to the California Health Benefit Exchange individual income tax return information described in paragraph (2)…
§ 19548.9 (a) (1) The Franchise Tax Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18543, shall disclose to the California…
§ 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…
§ 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…
§ 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…
§ 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 Franchise…
§ 19551.2 (a) Notwithstanding Section 19542, the Franchise Tax Board shall, upon request, when necessary for Employment Development Department (EDD) unemployment program…
§ 19551.3 (a) The State Department of Social Services and the State Department of Health Care Services shall exchange data with the Franchise Tax Board upon request,…
§ 19551.4 (a) Notwithstanding Section 19542, the Franchise Tax Board may disclose to the State Department of Social Services return or return information described in…
§ 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 city,…
§ 19551.6 (a) (1) Notwithstanding any other law, the Treasurer shall disclose to the Franchise Tax Board, through information-sharing agreements or data interfaces,…
§ 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…
§ 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 deputy…
§ 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…
§ 19554.1 (a) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may provide to the Controller return or…
§ 19554.2 (a) (1) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may disclose to any third-party…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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…
§ 19560.5 Notwithstanding any law to the contrary, to effectuate the Financial Institution Record Match System prescribed under Section 19266, the Franchise Tax Board…
§ 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 shall…
§ 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…
§ 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…
§ 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 individual…
§ 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…
§ 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…
§ 19567 Notwithstanding Section 19542, the Franchise Tax Board may disclose information to the CalSavers Retirement Savings Board to facilitate the collection of…
§ 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 not be…
§ 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…
§ 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…
§ 19572.5 (a) Commencing January 1, 2026, notwithstanding Section 19542, the Franchise Tax Board shall annually provide to Donate Life California all of the following…