California Revenue and Taxation Code

§ 19556

RTC § 19556 Effective Jan 1, 2002Div. 2 · Part 10.2 · Ch. 7 · Art. 2

Statute text

(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 action or proceeding affecting the personnel rights of an employee or former employee, or in preparation of the action or proceeding, but only to the extent the Franchise Tax Board determines that the return or return information is, or may be, relevant and material to the action or proceeding. Tax return and return information may be disclosed pursuant to this section to any of the following persons:

(1)An employee or former employee of the Franchise Tax Board who is, or may be, a party to an administrative action or proceeding affecting the personnel rights of that employee or former employee.

(2)Upon written request by the employee or former employee, to the employee’s or former employee’s duly authorized legal representative.

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Legislative history

Added by Stats. 2001, Ch. 920, Sec. 26. Effective January 1, 2002.