California § 19551.4. 19551.4. (Added by Stats. 2022, Ch. 72, Sec. 4.)

California Statutes

§ 19551.4. — 19551.4. (Added by Stats. 2022, Ch. 72, Sec. 4.)

California § 19551.4.

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 § 19551.4. (19551.4. (Added by Stats. 2022, Ch. 72, Sec. 4.)) 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 § 19551.4. (2026).

Text

(a)Notwithstanding Section 19542, the Franchise Tax Board may disclose to the State Department of Social Services return or return information described in subdivision (b) through information sharing agreements or data interfaces.

(b)The return and return information authorized to be disclosed pursuant to this section is limited to information necessary to verify eligibility, including, but not limited to, earnings, identifying information, or other information needed for administration of the foster youth tax credit under Section 17052.2.

(c)

(1)The information provided to the State Department of Social Services under this section is subject to Section 19542.

(2)The State Department of Social Services and any officer, employee, or agent, or former officer, employee, or agent, of

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(a)
Notwithstanding Section 19542, the Franchise Tax Board may disclose to the State Department of Social Services return or return information described in subdivision (b) through information sharing agreements or data interfaces.
(b)
The return and return information authorized to be disclosed pursuant to this section is limited to information necessary to verify eligibility, including, but not limited to, earnings, identifying information, or other information needed for administration of the foster youth tax credit under Section 17052.2.
(c)
(1)
The information provided to the State Department of Social Services under this section is subject to Section
19542.
(2)
The State Department of Social Services and any officer, employee, or agent, or former officer, employee, or agent, of the State Department of Social Services shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of administration of the foster youth tax credit under Section 17052.2.