Rev. & Tax. Code, § 21023 · Part 10.7. TAXPAYERS' BILL OF RIGHTS
Rev. & Tax. Code, § 21023
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2, if any amount with respect to a joint return is due and payable and the individuals filing the return are no longer married or no longer reside in the same household, the board shall, upon request in writing by either of these individuals, disclose in writing to the requesting individual whether the board has attempted to collect the amount due from the other individual, the general nature of the collection activities, and the amount collected.
(b) This section is operative for requests made on or after January 1, 1998.
Notes and commentary — not statutory text
History
Added by Stats. 1997, Ch. 600, Sec. 18. Effective January 1, 1998.
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=21023.
- Text hash
- sha256 6c6b638f3692001dd283841d00631f31d732487d51b68e3ecd190ced5836f6db
- 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
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