Rev. & Tax. Code, § 55381 · Chapter 8. Disclosure of Information
Rev. & Tax. Code, § 55381
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If the department collects a fee pursuant to this part on behalf of a state agency or pursuant to an interagency agreement with a state agency, or if the fee collected pursuant to this part is used to fund a program administered by a state agency, the department shall provide that state agency with any and all information obtained under this part relating to that fee.
(b) It shall be unlawful for the department, the state agency for which the department collects the fee, or any person having an administrative duty under this part to make known, in any manner whatsoever, the business affairs, operations, or any other information pertaining to a feepayer that was submitted to the department in a report or return required by this part, or to permit any report or copy thereof to be seen or examined by any person not expressly authorized by subdivision (a) and this subdivision. However, the Governor may, by general or special order, authorize examination of the records maintained by the department under this part by other state officers, by officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public.
(c) Notwithstanding subdivision (b), the predecessors, successors, receivers, trustees, executors, administrators, assignees, and guarantors of a feepayer, if directly interested, may be given information regarding the determination of any unpaid fees or the amount of the fees, interest, or penalties required to be collected or assessed.
(d) Notwithstanding subdivision (b), information regarding the determination of any unpaid fees or the amount of the fees, interest, or penalties required to be collected or assessed may be disclosed to any agent of a vessel owner or operator subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code.
Notes and commentary — not statutory text
History
Amended by Stats. 2023, Ch. 511, Sec. 38. (SB 889) Effective January 1, 2024.
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=55381.
- Text hash
- sha256 a17412347b23f8a740652bacd0308f44d4dedf6676a99064f5e3fb933aacccce
- 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.
Cited by 10 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 55381. Each shows the citation as that text prints it.
Government Code
- Gov. Code, § 11126Printed as Sections 833, 7056, 8255, 9255, 11655, 30455, 32455, 38705, 38706, 43651, 45982, 46751, 50159, 55381, and 60609 of the Revenue and Taxation Code
- Gov. Code, § 15925Printed as Sections 7056, 7056.5, 8255, 9255, 9255.1, 30455, 32455, 32457, 38705, 38706, 43651, 45981, 45982, 45983, 45984, 46751, 50159, 50160, 50161, 55381, 60608, and 60609 of the Revenue and Taxation Code
Health and Safety Code
Public Resources Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 34013.1Printed as Sections 7056 and 55381
- Rev. & Tax. Code, § 42103Printed as Section 55381
- Rev. & Tax. Code, § 42110Printed as Section 55381
- Rev. & Tax. Code, § 43810Printed as Section 55381
- Rev. & Tax. Code, § 55332Printed as Section 55381
- Rev. & Tax. Code, § 55332.5Printed as Section 55381
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