California Revenue and Taxation Code

§ 19545

RTC § 19545 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 7 · Art. 2

Statute text

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)The taxpayer is a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpayer’s civil or criminal liability, or the collection of the taxpayer’s civil liability with respect to any tax imposed under this part.

(b)The treatment of an item reflected on the return is directly related to the resolution of an issue in the proceeding.

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Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.