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Section 19559 Of Article 2. Disclosure Of Information From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 7. >> Article 2.
19559
. (a) (1) The Franchise Tax Board may disclose returns and
return information to federal agencies on the same terms and to the
same extent as returns and return information may be disclosed by the
Secretary of the Treasury under paragraph (3)(C) or paragraph (7) of
Section 6103(i) of the Internal Revenue Code.
(2) Notwithstanding paragraph (1), the Franchise Tax Board may not disclose any return or return information under this section if the Franchise Tax Board determines, in the manner specified by the Franchise Tax Board, that this disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation.
(b) This section shall apply to disclosures made on or after January 23, 2002, except that no disclosures may be made under this section after December 31, 2005.
(2) Notwithstanding paragraph (1), the Franchise Tax Board may not disclose any return or return information under this section if the Franchise Tax Board determines, in the manner specified by the Franchise Tax Board, that this disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation.
(b) This section shall apply to disclosures made on or after January 23, 2002, except that no disclosures may be made under this section after December 31, 2005.
