California Revenue and Taxation Code

§ 19551.1

RTC § 19551.1 Effective Jun 27, 2018Div. 2 · Part 10.2 · Ch. 7 · Art. 2

Statute text

(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 Tax Board to obtain tax information from the Franchise Tax Board, as specified in subdivision (b).

(2)For purposes of this section, “reciprocal agreement” means a formal agreement to exchange information for tax administration purposes between tax officials of a city, county, or city and county, and the Franchise Tax Board.

(b)The information furnished to tax officials of a city, county, or city and county under this section shall be limited as follows:

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Legislative history

Amended by Stats. 2018, Ch. 52, Sec. 7. (SB 855) Effective June 27, 2018.