Section 17452 Of Article 1.5. Delinquent Child Support Obligations And Financial Institution Data Match From California Family Law Code >> Division 17. >> Chapter 2. >> Article 1.5.

. (a) Subject to state and federal privacy and information security laws, the Franchise Tax Board shall make tax return information available to the department, upon request, for the purpose of collecting child support delinquencies referred to the department.
  (b) For purposes of this article, the Franchise Tax Board shall incur no obligation or liability to any person arising from any of the following:
  (1) Furnishing information to the department as required by this section.
  (2) Failing to disclose to a taxpayer or accountholder that the name, address, social security number, or other taxpayer identification number or other identifying information of that person was included in the data exchange with the department required by this section.
  (3) Any other action taken in good faith to comply with the requirements of this section.
  (c) It is the intent of the Legislature that any provision of income tax return information by the Franchise Tax Board to the department pursuant to this article shall be done in accordance with the privacy and confidential information laws of this state and of the United States, and to the satisfaction of the Franchise Tax Board.