California Statutes
§ 19542.1. — 19542.1. (Added by Stats. 1998, Ch. 623, Sec. 3.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.2. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS·Ch. 7. CHAPTER 7. Administration of Tax·Art. 2. ARTICLE 2. Disclosure of Information
(a)Except as otherwise provided by this article, it shall be unlawful for any person described in Section 19542 to willfully inspect any confidential information furnished or secured pursuant to this part, Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001). For purposes of this section, “inspection” means any examination of confidential information. Any willful unauthorized inspection or unwarranted disclosure or use of confidential information by the persons described in Section 19542 is a
misdemeanor.
(b)The Franchise Tax Board shall notify a taxpayer of any known incidents of willful unauthorized inspection or unwarranted disclosure or use of his or her confidential tax records, but only if criminal charges have been filed for the willful unautho
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California § 19542.1. (19542.1. (Added by Stats. 1998, Ch. 623, Sec. 3.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1998, Ch. 623, Sec. 3. Effective January 1, 1999.