(a) The Franchise Tax Board may disclose to state governmental licensing entities identifying information of persons appearing on the list of 500 largest tax delinquencies pursuant to Section 19195 for purposes of administering § 494.5 of the Business and Professions Code. “Identifying information” means the name, social security number or taxpayer identification number, and the last known address of the persons appearing on the list of the 500 largest tax delinquencies.

(b) Neither the state governmental licensing entity, nor any officer, employee, or agent, or former officer, employee, or agent of a state governmental licensing entity, may disclose or use any information obtained from the Franchise Tax Board pursuant to this section, except to administer § 494.5 of the Business and Professions Code or to inform the public of the denial, refusal to renew, or suspension of a license or the issuance of a temporary license pursuant to § 494.5 of the Business and Professions Code.

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Terms Used In California Revenue and Taxation Code 19571

(c) For purposes of this section, state governmental licensing entity means a state governmental licensing entity as defined in § 494.5 of the Business and Professions Code.

(Added by Stats. 2011, Ch. 455, Sec. 15. (AB 1424) Effective January 1, 2012.)