Section 19548 Of Article 2. Disclosure Of Information From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 7. >> Article 2.
19548
. (a) The Franchise Tax Board, upon request by the California
Parent Locator Service, may disclose to the California Parent Locator
Service, pursuant to Section 17505 or 17506 of the Family Code, any
taxpayer return information that may be of assistance in locating
alleged abducting or absent parents, spouses, or former spouses, in
enforcing their liability for child support or the liability for
spousal support, in establishing a parent and child relationship, and
in locating and returning abducted children to their parents.
(b) Information disclosed to the California Parent Locator Service
pursuant to subdivision (a) shall be disseminated by the California
Parent Locator Service only as provided for by, and only for the
purposes specified in, Section 17505 or 17506 of the Family Code.