Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19544 — Disclosure of Information
Cal. Rev. & Tax. Code § 19544
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Nothing in Section 19542, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining those standards, if the Franchise Tax Board determines that the…
Citator
Cal. Rev. & Tax. Code § 19544 — Disclosure of Information is in force in the current edition of the Code, and nothing recorded condemns it.
Nothing in Section 19542, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining those standards, if the Franchise Tax Board determines that the disclosure will seriously impair assessment, collection, or enforcement under this part.