California Statutes

§ 19561. — 19561. (Added by Stats. 1993, Ch. 31, Sec. 26.)

California § 19561.
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 § 19561. (19561. (Added by Stats. 1993, Ch. 31, Sec. 26.)) 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 § 19561. (2026).

Text

(a)Notwithstanding any other section of law, the Franchise Tax Board may charge a fee for providing persons with copies of their tax returns. The fee shall include the costs of handling requests, copying documents, and postage.
(b)Fees received under this section shall be handled in accordance with Section 19605.

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Legislative History

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
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California § 19561., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19561..