Rev. & Tax. Code, § 19542 · Article 2. Disclosure of Information
Rev. & Tax. Code, § 19542
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Except as otherwise provided in this article and as required to administer Section 19005, it is a misdemeanor for the Franchise Tax Board or any member thereof, or any deputy, agent, clerk, or other officer or employee of the state, including its political subdivisions, or a jury commissioner, or any former officer or employee or other individual, who in the course of their employment or duty has or had access to returns, reports, or documents required to be filed under this part, to disclose or make known in any manner information as to the amount of income or any particulars, including the business affairs of a corporation, set forth or disclosed therein.
Notes and commentary — not statutory text
History
Amended by Stats. 2020, Ch. 230, Sec. 2. (SB 592) Effective January 1, 2021.
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=RTC§ionNum=19542.
- Text hash
- sha256 670483435b6ddf9aaf9fc81244134799d39f3fef1d28c6e75632f1f7d57f2dc3
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
Cited by 39 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19542. Each shows the citation as that text prints it.
Government Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 38.7Printed as Sections 7056, 7056.5, and 19542 of this code
- Rev. & Tax. Code, § 38.9Printed as Section 19542 | Sections 7056, 7056.5, and 19542 of this code
- Rev. & Tax. Code, § 41Printed as Sections 7056.5 and 19542
- Rev. & Tax. Code, § 17052.2Printed as Section 19542
- Rev. & Tax. Code, § 17053.71Printed as Section 19542
- Rev. & Tax. Code, § 17053.73Printed as Section 19542
- Rev. & Tax. Code, § 17053.75Printed as Section 19542
- Rev. & Tax. Code, § 17053.92Printed as Section 19542
- Rev. & Tax. Code, § 17053.98.1Printed as Section 19542 | Sections 7056, 7056.5, and 19542 of this code
- Rev. & Tax. Code, § 17059.2Printed as Section 19542
- Rev. & Tax. Code, § 17138.8Printed as Section 19542
- Rev. & Tax. Code, § 17207.14Printed as Section 19542
- Rev. & Tax. Code, § 18416.5Printed as Section 19542 or 19542.1
- Rev. & Tax. Code, § 19266Printed as Section 19542
- Rev. & Tax. Code, § 19298Printed as Section 19542
- Rev. & Tax. Code, § 19504.5Printed as Section 19542
- Rev. & Tax. Code, § 19542.1Printed as Section 19542
- Rev. & Tax. Code, § 19544Printed as Section 19542
- Rev. & Tax. Code, § 19551.1Printed as Section 19542 | Sections 19542 and 19552 of this code
- Rev. & Tax. Code, § 19551.2Printed as Section 19542
- Rev. & Tax. Code, § 19551.3Printed as Section 19542
- Rev. & Tax. Code, § 19551.4Printed as Section 19542
- Rev. & Tax. Code, § 19551.5Printed as Section 19542
- Rev. & Tax. Code, § 19551.6Printed as Section 19542
- Rev. & Tax. Code, § 19554Printed as Section 19542
- Rev. & Tax. Code, § 19554.1Printed as Section 19542
- Rev. & Tax. Code, § 19554.2Printed as Section 19542
- Rev. & Tax. Code, § 19560.5Printed as Section 19542
- Rev. & Tax. Code, § 19567Printed as Section 19542
- Rev. & Tax. Code, § 19572.5Printed as Section 19542
- Rev. & Tax. Code, § 21022Printed as Section 19542
- Rev. & Tax. Code, § 23101.5Printed as Section 19542
- Rev. & Tax. Code, § 23626Printed as Section 19542
- Rev. & Tax. Code, § 23628Printed as Section 19542
- Rev. & Tax. Code, § 23689Printed as Section 19542
- Rev. & Tax. Code, § 42103Printed as Sections 7284.6, 7284.7, and 19542
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.