California § 19551.2. 19551.2. (Added by Stats. 2020, Ch. 264, Sec. 25.)

California Statutes

§ 19551.2. — 19551.2. (Added by Stats. 2020, Ch. 264, Sec. 25.)

California § 19551.2.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 19551.2. (19551.2. (Added by Stats. 2020, Ch. 264, Sec. 25.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 19551.2. (2026).

Text

(a)Notwithstanding Section 19542, the Franchise Tax Board shall, upon request, when necessary for Employment Development Department (EDD) unemployment program administration, disclose to the EDD return or return information described in subdivision (b) in the records of the Franchise Tax Board, through information sharing agreements or data interfaces. These EDD unemployment programs include, but are not limited to, the federal Pandemic Unemployment Assistance program, Section 2102 of the federal Coronavirus Aid, Relief, and Economic Security Act (15 U.S.C. Sec. 9021), and any extension of this program, and the federal Disaster Unemployment Assistance program, Section 410 of the federal Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. Sec. 5177).

(b)The return a

Free access — add to your briefcase to read the full text and ask questions with AI

(a)
Notwithstanding Section 19542, the Franchise Tax Board shall, upon request, when necessary for Employment Development Department (EDD) unemployment program administration, disclose to the EDD return or return information described in subdivision (b) in the records of the Franchise Tax Board, through information sharing agreements or data interfaces. These EDD unemployment programs include, but are not limited to, the federal Pandemic Unemployment Assistance program, Section 2102 of the federal Coronavirus Aid, Relief, and Economic Security Act (15 U.S.C. Sec. 9021), and any extension of this program, and the federal Disaster Unemployment Assistance program, Section 410 of the federal Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. Sec. 5177).
(b)
The return and return information authorized to be disclosed pursuant to this section are limited to information necessary to verify income, which may include, but not be limited to, earnings, identifying information, net profit and loss, self-employment, or other information needed for administration of the unemployment programs administered by the EDD.