Section 45983 Of Chapter 9. Disclosure Of Information From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 9.

. Notwithstanding Section 45982, the successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information regarding the determination of any unpaid fee or the amount of fees, interest, or penalties required to be collected or assessed.