Section 19571 Of Article 2. Disclosure Of Information From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 7. >> Article 2.
19571
. (a) The Franchise Tax Board may disclose to state
governmental licensing entities identifying information of persons
appearing on the list of 500 largest tax delinquencies pursuant to
Section 19195 for purposes of administering Section 494.5 of the
Business and Professions Code. "Identifying information" means the
name, social security number or taxpayer identification number, and
the last known address of the persons appearing on the list of the
500 largest tax delinquencies.
(b) Neither the state governmental licensing entity, nor any
officer, employee, or agent, or former officer, employee, or agent of
a state governmental licensing entity, may disclose or use any
information obtained from the Franchise Tax Board pursuant to this
section, except to administer Section 494.5 of the Business and
Professions Code or to inform the public of the denial, refusal to
renew, or suspension of a license or the issuance of a temporary
license pursuant to Section 494.5 of the Business and Professions
Code.
(c) For purposes of this section, state governmental licensing
entity means a state governmental licensing entity as defined in
Section 494.5 of the Business and Professions Code.