Is Cal. Rev. & Tax. Code § 19560 — Disclosure of Information still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19560 — Disclosure of Information

Cal. Rev. & Tax. Code § 19560

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2005-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 19560 — Disclosure of Information is in force in the current edition of the Code, and nothing recorded condemns it.

(a) The Franchise Tax Board shall provide the Wildlife Conservation Board, within a reasonable time, information on the amount of the tax credit claimed under Chapter 7 (commencing with Section 37030) of Division 28 of the Public Resources Code, with respect to each qualified contribution, as described in Section 17053.30 or 23630, that is claimed during that year, and any other information the Wildlife Conservation Board requires to correctly allocate the credit to the appropriate bond fund section, appropriation, department, and, if applicable, the related local government.

(b) The Franchise Tax Board shall not provide the Wildlife Conservation Board information pursuant to subdivision (a) if providing that information would disclose tax return information of a taxpayer, unless the taxpayer has consented to that disclosure pursuant to paragraph (3) of subdivision (a) of Section 37034 of the Public Resources Code.