Rev. & Tax. Code, § 19554.2 · Article 2. Disclosure of Information
Rev. & Tax. Code, § 19554.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) (1) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may disclose to any third-party vendor with an existing contract for services relating to the distribution of payments to “qualified recipients,” as defined in Section 8161 of the Welfare and Institutions Code, return or return information, including identifying information, that the Franchise Tax Board determines is necessary for the third-party vendor to provide services relating to the distribution of payments to “qualified recipients” pursuant to Chapter 4.9 (commencing with Section 8160) of Division 8 of Welfare and Institutions Code.
(2) For purposes of this section, “existing contract for services relating to the distribution of payments” means the contract for services entered into pursuant to Section 8163 of the Welfare and Institutions Code.
(b) (1) The information provided to a third-party vendor under this section is subject to Section 19542.
(2) Any third-party vendor and any officer, employee, or agent, or former officer, employee, or agent, of a third-party vendor shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of providing services relating to the distribution of payments pursuant to Section 8161 of the Welfare and Institutions Code.
(c) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.
Notes and commentary — not statutory text
History
Added by Stats. 2022, Ch. 51, Sec. 5. (AB 192) Effective June 30, 2022. Repealed as of January 1, 2027, by its own provisions.
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=19554.2.
- Text hash
- sha256 212a273bd657d6e2d72d5831146b55febaccc5745f66f4a5edeee6a84f605a9f
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- 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
Welfare and Institutions Code
- Welf. & Inst. Code, div. 8, ch. 4.9Better for Families Tax RefundPrinted as Chapter 4.9 (commencing with Section 8160) of Division 8 of Welfare and Institutions Code
- Welf. & Inst. Code, § 8161Printed as Section 8161 of the Welfare and Institutions Code
- Welf. & Inst. Code, § 8163Printed as Section 8163 of the Welfare and Institutions Code
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