Rev. & Tax. Code, § 7056.5 · Article 1. Administration
Rev. & Tax. Code, § 7056.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Except as otherwise provided by this article or other express provision of law, the information furnished or secured pursuant to this part shall be used solely for the purpose of administering the tax laws or other laws administered by the person or agency obtaining it. Any willful unauthorized inspection or unwarranted disclosure or use of the information by the person or agency, or the employees and officers thereof, is a misdemeanor. For purposes of this section, “inspection” means any examination of confidential information furnished or secured pursuant to this part.
(b) The board shall notify a taxpayer of any known incidents of willful unauthorized inspection or unwarranted disclosure or use of the taxpayer’s confidential tax records, but only if criminal charges have been filed for the willful unauthorized inspection or unwarranted disclosure.
Notes and commentary — not statutory text
History
Added by Stats. 1998, Ch. 623, Sec. 2. Effective January 1, 1999.
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=7056.5.
- Text hash
- sha256 a8f0f1d2a0f647b661548c6f4f184fbe50524bc5928c350d14830257694e2192
- 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
Cited by 5 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 7056.5. Each shows the citation as that text prints it.
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 Sections 7056, 7056.5, and 19542 of this code
- Rev. & Tax. Code, § 41Printed as Sections 7056.5 and 19542
- Rev. & Tax. Code, § 17053.98.1Printed as Sections 7056, 7056.5, and 19542 of this code
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.