Section 46621 Of Article 2. The California Taxpayers’ Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 24. >> Chapter 6. >> Article 2.

. (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 nonfee 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 underground storage tank 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.