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DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 7. Administration of Tax 19501-19592›ARTICLE 2. Disclosure of Information 19542-19572.5

§ 19546.5

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.)

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California Revenue and Taxation Code

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