California Revenue and Taxation Code

§ 19547

RTC § 19547 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 7 · Art. 2

Statute text

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 representatives of the state, if any of the following apply:

(a)The taxpayer is or may be 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 Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001).

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

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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.