Is Cal. Rev. & Tax. Code § 19548 — Disclosure of Information still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19548 — Disclosure of Information

Cal. Rev. & Tax. Code § 19548

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2000-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 19548 — Disclosure of Information is in force in the current edition of the Code, and nothing recorded condemns it.

(a) The Franchise Tax Board, upon request by the California Parent Locator Service, may disclose to the California Parent Locator Service, pursuant to Section 17505 or 17506 of the Family Code, any taxpayer return information that may be of assistance in locating alleged abducting or absent parents, spouses, or former spouses, in enforcing their liability for child support or the liability for spousal support, in establishing a parent and child relationship, and in locating and returning abducted children to their parents.

(b) Information disclosed to the California Parent Locator Service pursuant to subdivision (a) shall be disseminated by the California Parent Locator Service only as provided for by, and only for the purposes specified in, Section 17505 or 17506 of the Family Code.