Statutes, codes, and regulations
CALIFORNIA CODES
CALIFORNIA REVENUE AND TAXATION CODEDivision 2 - OTHER TAXESPart 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWSChapter 7 - ADMINISTRATION OF TAX
Article 2 - DISCLOSURE OF INFORMATION
Section 19545 - Disclosure of return or return information in judicial or administrative proceeding pertaining to tax administration

Cal. Rev. & Tax. Code § 19545

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Current through the 2023 Legislative Session.
Section 19545 - Disclosure of return or return information in judicial or administrative proceeding pertaining to tax administration

A return or return information may be disclosed in a judicial or administrative proceeding pertaining to tax administration, if any of the following apply:

(a) The taxpayer is a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpayer's civil or criminal liability, or the collection of the taxpayer's civil liability with respect to any tax imposed under this part.
(b) The treatment of an item reflected on the return is directly related to the resolution of an issue in the proceeding.
(c) The return or return information directly relates to a transactional relationship between a person who is a party to the proceeding and the taxpayer which directly affects the resolution of an issue in the proceeding.

Ca. Rev. and Tax. Code § 19545

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.