California Revenue and Taxation Code 19546.5 – Any person who otherwise has or had access to any return or return …
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Any person who otherwise has or had access to any return or return information may disclose the return or return information to a committee appointed by the Assembly or Senate, or both, or any member, clerk, or other officer or employee thereof, if the person believes the return or return information may relate to possible board misconduct, maladministration, or taxpayer abuse.
(Added by Stats. 1999, Ch. 931, Sec. 31. Effective October 10, 1999.)
Terms Used In California Revenue and Taxation Code 19546.5
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19