California Revenue and Taxation Code

§ 7284.6

RTC § 7284.6 Effective Jan 1, 2022Div. 2 · Part 1.7 · Ch. 1.5

Statute text

(a)It is unlawful for any local jurisdiction, including any employee, officer, authorized agent, or contractor of the local jurisdiction, to permit any utility user’s tax return or copy thereof, or any records of any payment of utility user’s tax, to be seen or examined by, or disclosed to, any person who is not one of the following:

(1)An employee, officer, authorized agent, or contractor of the local jurisdiction with administrative or compliance responsibilities relating to the utility user’s tax ordinance.

(2)An employee of the utility or other company that is required to report or pay a utility user’s tax to the local jurisdiction, and that furnished the records or information.

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Legislative history

Amended by Stats. 2021, Ch. 615, Sec. 413. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.