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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

§ 19551.2

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

(a) Notwithstanding Section 19542, the Franchise Tax Board shall, upon request, when necessary for Employment Development Department (EDD) unemployment program administration, disclose to the EDD return or return information described in subdivision (b) in the records of the Franchise Tax Board, through information sharing agreements or data interfaces. These EDD unemployment programs include, but are not limited to, the federal Pandemic Unemployment Assistance program, Section 2102 of the federal Coronavirus Aid, Relief, and Economic Security Act (15 U.S.C. Sec. 9021), and any extension of this program, and the federal Disaster Unemployment Assistance program, Section 410 of the federal Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. Sec. 5177).

(b) The return and return information authorized to be disclosed pursuant to this section are limited to information necessary to verify income, which may include, but not be limited to, earnings, identifying information, net profit and loss, self-employment, or other information needed for administration of the unemployment programs administered by the EDD.

(Added by Stats. 2020, Ch. 264, Sec. 25. (AB 107) Effective September 29, 2020.)

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California Revenue and Taxation Code

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