California Legal Codes and Statutes

§ 19552

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

Except as otherwise provided by this article, the information furnished or secured pursuant to either this article or the express provisions of law, shall be used solely for the purpose of administering the tax laws or other laws administered by the person or agency obtaining it. Any unwarranted disclosure or use of the information by the person or agency, or the employees and officers thereof, is a misdemeanor.

Cite this section

Cal. Rev. & Tax. Code § 19552 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-7-administration-of-tax/article-2-disclosure-of-information/section-19552

Other sections in Article 2 - Disclosure of Information

§ 19542§ 19542.1§ 19542.3§ 19543§ 19544§ 19545§ 19546§ 19546.5§ 19547§ 19547.5…§ 19562§ 19563§ 19564§ 19565§ 19566§ 19567§ 19570§ 19571§ 19572§ 19572.5

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