Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19560.5 — Disclosure of Information

Cal. Rev. & Tax. Code § 19560.5

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2011-03-24
Current through
Nov 2, 2026 (California Legislative Counsel)

Notwithstanding any law to the contrary, to effectuate the Financial Institution Record Match System prescribed under Section 19266, the Franchise Tax Board may disclose the name and social security number or taxpayer identification number to designated financial institutions or their authorized…

Citator

Cal. Rev. & Tax. Code § 19560.5 — Disclosure of Information is in force in the current edition of the Code, and nothing recorded condemns it.

Notwithstanding any law to the contrary, to effectuate the Financial Institution Record Match System prescribed under Section 19266, the Franchise Tax Board may disclose the name and social security number or taxpayer identification number to designated financial institutions or their authorized processing agent for purposes of matching debtor records to accountholder records at the financial institution. Any use of the data provided by the Franchise Tax Board for a purpose other than those identified by Section 19266 is prohibited and considered a violation of Section 19542.