Is Cal. Rev. & Tax. Code § 19545 — Disclosure of Information still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19545 — Disclosure of Information

Cal. Rev. & Tax. Code § 19545

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1993-06-16
Current through: Nov 2, 2026 (California Legislative Counsel)

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

Citator

Cal. Rev. & Tax. Code § 19545 — Disclosure of Information is in force in the current edition of the Code, and nothing recorded condemns it.

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.