Section 45866 Of Article 2. The California Taxpayers’ Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 6. >> Article 2.
45866
. (a) An officer or employee of the board acting in connection
with any law administered by the board shall not knowingly
authorize, require, or conduct any investigation of, or surveillance
over, any person for nontax administration related purposes.
(b) Any person violating subdivision (a) shall be subject to
disciplinary action in accordance with the State Civil Service Act,
including dismissal from office or discharge from employment.
(c) This section shall not apply with respect to any otherwise
lawful investigation concerning organized crime activities.
(d) The provisions of this section are not intended to prohibit,
restrict, or prevent the exchange of information where the person is
being investigated for multiple violations which include integrated
waste management fee violations.
(e) For the purposes of this section:
(1) "Investigation" means any oral or written inquiry directed to
any person, organization, or governmental agency.
(2) "Surveillance" means the monitoring of persons, places, or
events by means of electronic interception, overt or covert
observations, or photography, and the use of informants.