§ 19554.2. — 19554.2. (Added by Stats. 2022, Ch. 51, Sec. 5.)

California § 19554.2.

• Jurisdiction: 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

Text

(a)
(1)
Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may disclose to any third-party vendor with an existing contract for services relating to the distribution of payments to “qualified recipients,” as defined in Section 8161 of the Welfare and Institutions Code, return or return information, including identifying information, that the Franchise Tax Board determines is necessary for the third-party vendor to provide services relating to the distribution of payments to “qualified recipients” pursuant to Chapter 4.9 (commencing with Section 8160) of Division 8 of Welfare and Institutions Code.
(2)
For purposes of this section, “existing contract for
services relating to the distribution of payments” means the contract for services entered into pursuant to Section 8163 of the Welfare and Institutions Code.
(b)
(1)
The information provided to a third-party vendor under this section is subject to Section 19542.
(2)
Any third-party vendor and any officer, employee, or agent, or former officer, employee, or agent, of a third-party vendor shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of providing services relating to the distribution of payments pursuant to Section 8161 of the Welfare and Institutions Code.
(c)
This section shall remain in effect only until January 1, 2027, and as of that date is repealed.

Legislative History

Added by Stats. 2022, Ch. 51, Sec. 5. (AB 192) Effective June 30, 2022. Repealed as of January 1, 2027, by its own provisions.