BILL NUMBER: SB 2051	CHAPTERED  09/18/02

	CHAPTER  694
	FILED WITH SECRETARY OF STATE  SEPTEMBER 18, 2002
	APPROVED BY GOVERNOR  SEPTEMBER 18, 2002
	PASSED THE SENATE  AUGUST 30, 2002
	PASSED THE ASSEMBLY  AUGUST 29, 2002
	AMENDED IN ASSEMBLY  AUGUST 28, 2002

INTRODUCED BY   Senator Bowen

                        FEBRUARY 22, 2002

   An act to add Section 19570 to the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 2051, Bowen.  Income and corporation taxes:  information
privacy.
   Existing law prohibits the disclosure of any information
concerning any taxpayer by the State Board of Equalization, the
Franchise Tax Board, and the Director of Employment Development to
any person, except as specifically authorized by statute.
   Existing law, until December 31, 2008, permits, under specified
conditions, the disclosure of tax information to tax officials of any
city.
   This bill would express the intent of the Legislature that the
board continue to implement the provisions permitting disclosure of
this tax information to city tax officials if the specified
conditions are met.
   Existing income and corporation tax laws provide for
determinations of liability for tax, penalty, interest, fine,
forfeiture, or other imposition or offense thereunder.
   This bill would provide that specified provisions of the
Information Practices Act of 1977, relating to privacy of
individuals, shall not be applied to those determinations.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  It is the intent of the Legislature that the Franchise
Tax Board continue to implement Section 19551.1 of the Revenue and
Taxation Code, provided that the requirements of subdivision (c) of
Section 19551.1 have been met.
  SEC. 2.  Section 19570 is added to the Revenue and Taxation Code,
to read:
   19570.  The provisions of Sections 1798.35, 1798.36, 1798.37, and
Article 9 (commencing with Section 1798.45) of Chapter 1 of Title 1.8
of the Civil Code shall not be applied, directly or indirectly, to
the determination of the existence or possible existence of liability
(or the amount thereof) of any person for any tax, penalty,
interest, fine, forfeiture, or other imposition or offense to which
the provisions of Part 10 (commencing with Section 17001), Part 11
(commencing with Section 23001), or this part apply.