California Revenue and Taxation Code

§ 42110

RTC § 42110 Effective Jan 1, 2021Div. 2 · Part 21.1

Statute text

(a)Notwithstanding Section 55381, it is unlawful for any person, other than an officer or employee of a county, city and county, city, or district, who obtains access to information contained in, or derived from, local charge records of the department pursuant to subdivision (b), to retain that information after that person’s contract with the county, city and county, city, or district has expired.

(b)(1) When requested by resolution of the legislative body of any county, city and county, city, or district, the department shall permit any duly authorized officer or employee of the county, city and county, city, or district, or other person designated by that resolution, to examine all of the local charge records of the department pertaining to the ascertainment of those local charges to be collected for the county, city and county, city, or district by the department pursuant to contract entered into between the department and the county, city and county, city, or district pursuant to this part. Except as otherwise provided in this section, this subdivision does not allow any officer, employee, or other person authorized or designated by a county, city and county, city, or district to examine any sales or transactions and use tax records of any taxpayer. The costs that are incurred by the department in complying with a request made pursuant to this subdivision shall be deducted by the department from those revenues collected by the department on behalf of the county, city and county, city, or district making the request.

(2)The resolution of the legislative body of the county, city and county, city, or district shall certify that any person designated by the resolution, other than an officer or employee, meets all of the following conditions:

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Legislative history

Amended by Stats. 2020, Ch. 179, Sec. 15. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.