Rev. & Tax. Code, § 55331 · Article 2. The California Taxpayers’ Bill of Rights
Rev. & Tax. Code, § 55331
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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 nontax 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 hazardous substances tax 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.
Notes and commentary — not statutory text
History
Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.
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=55331.
- Text hash
- sha256 bb1332e497f7a9659686af52a5802f20e54b94cc41b403439d3d3876afdb5218
- 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
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.