DIVISION 2. OTHER TAXES 6001-60709›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 7. Administration of Tax 19501-19592›ARTICLE 2. Disclosure of Information 19542-19572
§ 19545
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
A return or return information may be disclosed in a judicial or administrative proceeding pertaining to tax administration, if any of the following apply:
(a) The taxpayer is a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpayer’s civil or criminal liability, or the collection of the taxpayer’s civil liability with respect to any tax imposed under this part.
(b) The treatment of an item reflected on the return is directly related to the resolution of an issue in the proceeding.
(c) The return or return information directly relates to a transactional relationship between a person who is a party to the proceeding and the taxpayer which directly affects the resolution of an issue in the proceeding.
(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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