Civ. Code, § 1799.1 · Chapter 2. Disclosures
Civ. Code, § 1799.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) No business entity which performs bookkeeping services shall disclose in whole or in part the contents of any record, including the disclosure of information in the record in any composite of information, which is prepared or maintained by such business entity to any person, other than the individual or business entity which is the subject of the record, without the express written consent of such individual or business entity.
(b) This section shall not apply to the following:
(1) To a disclosure to any person pursuant to a subpoena or court order.
(2) To a disclosure which is discoverable.
(3) To a disclosure to any person acting pursuant to a lawful search warrant.
(4) To a disclosure to a law enforcement agency when required for investigations of criminal activity, unless such disclosure is prohibited by law.
(5) To a disclosure to a taxing agency for purposes of tax administration.
Notes and commentary — not statutory text
History
Added by Stats. 1977, Ch. 221.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CIV§ionNum=1799.1.
- Text hash
- sha256 0f5d28df07681d785fb930db6514ace06b786e1194beed88998974829bd4342e
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
Provisions in this library whose text cites Civ. Code, § 1799.1. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.