California Revenue and Taxation Code

§ 21014

RTC § 21014Div. 2 · Part 10.7

Statute text

(a)An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes.

(b)Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment.

(c)This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities.

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Legislative history

Added by Stats. 1988, Ch. 1573, Sec. 2.