Section 19544 Of Article 2. Disclosure Of Information From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 7. >> Article 2.

. Nothing in Section 19542, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining those standards, if the Franchise Tax Board determines that the disclosure will seriously impair assessment, collection, or enforcement under this part.