Section 21023 - Individuals filing joint return no longer married or residing in same household(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.Ca. Rev. and Tax. Code § 21023
Added by Stats. 1997, Ch. 600, Sec. 18. Effective January 1, 1998.