SB 1159, as amended, Lara. Professions and vocations: license applicants: individual tax identification number.
Existing law provides for the licensure and regulation of various professions and vocations by boards within the Department of Consumer Affairs, among other licensing bodies. Existing law requires those licensing bodies to require a licensee, at the time of issuance of the license, to provide its federal employer identification number if the licensee is a partnership, or his or her social security number for all other licensees. Existing law requires those licensing bodies to report to the Franchise Tax Board any licensee who fails to provide the federal employer identification number or social security number, and subjects the licensee to a penalty for failing to provide the information after notification, as specified.
This bill would require those licensing bodies to require an applicant other than a partnership to provide either an individual
tax identification number or social security
begin delete number, if one has been issued to the applicant,end delete and would require the licensing bodies to report to the Franchise Tax Board, and subject a licensee to a penalty, for failure to provide that information, as described above. The bill would make other conforming changes.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 30 of the Business and Professions Code
2 is amended to read:
(a) Notwithstanding any other law, any board, as defined
4in Section 22, and the State Bar and the Bureau of Real Estate shall
5at the time of issuance of the license require that the applicant
6provide its federal employer identification number, if the applicant
7is a partnership, or the applicant’s individual taxpayer identification
8number or social security
begin delete number, if one has been issued,end delete
9 for all other applicants.
10(b) A licensee failing to provide the federal employer
11identification number, or the individual taxpayer identification
12number or social security
begin delete number, if one has been issued to the shall be reported by the licensing board to the
14Franchise Tax Board. If the licensee fails to provide that
15information after notification pursuant to paragraph (1) of
16subdivision (b) of Section 19528 of the Revenue and Taxation
17Code, the licensee shall be subject to the penalty provided in
18paragraph (2) of subdivision (b) of Section 19528 of the Revenue
19and Taxation Code.
20(c) In addition to the penalty specified in subdivision (b), a
21licensing board may not process an application for an initial license
22unless the applicant provides its federal employer identification
23number, or individual taxpayer identification number or social
begin delete number, if one has been issued to the individual,end delete
25 where requested on the application.
26(d) A licensing board shall, upon request of the Franchise Tax
27Board, furnish to the Franchise Tax Board the following
28information with respect to every licensee:
30(2) Address or addresses of record.
P3 1(3) Federal employer identification number if the licensee is a
2partnership, or the licensee’s individual taxpayer identification
3number or social security
begin delete number, if one has been issued to the for all other licensees.
5(4) Type of license.
6(5) Effective date of license or a renewal.
7(6) Expiration date of license.
8(7) Whether license is active or inactive, if known.
9(8) Whether license is new or a renewal.
10(e) For the purposes of this section:
11(1) “Licensee” means a person or entity, other than a
12corporation, authorized by a license, certificate, registration, or
13other means to engage in a business or profession regulated by
14this code or referred to in Section 1000 or 3600.
15(2) “License” includes a certificate, registration, or any other
16authorization needed to engage in a business or profession
17 regulated by this code or referred to in Section 1000 or 3600.
18(3) “Licensing board” means any board, as defined in Section
1922, the State Bar, and the Bureau of Real Estate.
20(f) The reports required under this section shall be filed on
21magnetic media or in other machine-readable form, according to
22standards furnished by the Franchise Tax Board.
23(g) Licensing boards shall provide to the Franchise Tax Board
24the information required by this section at a time that the Franchise
25Tax Board may require.
26(h) Notwithstanding Chapter 3.5 (commencing with Section
276250) of Division 7 of Title 1 of the Government Code, a federal
28employer identification number, individual taxpayer identification
29number, or social security number furnished pursuant to this section
30 shall not be deemed to be a public record and shall not be open to
31the public for inspection.
begin deleteAny end deletedeputy, agent, clerk, officer, or employee of begin delete anyend delete
33 licensing board described in subdivision (a), or any former officer
34or employee or other individual who in the course of his or her
35employment or duty has or has had access to the information
36required to be furnished under this section, may not disclose or
37make known in any manner that information, except as provided
38in this section to the Franchise Tax Board or as provided in
P4 1(j) It is the intent of the Legislature in enacting this section to
2utilize the federal employer identification number, individual
3taxpayer identification number, or social security number for the
4purpose of establishing the identification of persons affected by
5state tax laws and for purposes of compliance with Section 17520
6of the Family Code and, to that end, the information furnished
7pursuant to this section shall be used exclusively for those
9(k) If the board utilizes a national examination to issue a license,
10and if a reciprocity agreement or comity exists between the State
11of California and the state requesting release of the individual
12taxpayer identification number or social security number, any
13deputy, agent, clerk, officer, or employee of any licensing board
14described in subdivision (a) may release an individual taxpayer
15identification number or social security number to an examination
16or licensing entity, only for the purpose of verification of licensure
17or examination status.
18(l) For the purposes of enforcement of Section 17520 of the
19Family Code, and notwithstanding any other law,
begin delete anyend delete board, as
20defined in Section 22, and the State Bar and the Bureau of Real
21Estate shall at the time of issuance of the license require that each
22licensee provide the individual taxpayer identification number or
begin delete number, if any has been issued to the licensee,end delete
24 of each individual listed on the license and any person
25who qualifies the license. For the purposes of this subdivision,
begin delete anyend delete entity that is issued a license by any board,
27as defined in Section 22, the State Bar, the Bureau of Real Estate,
28and the Department of Motor Vehicles.
Section 17520 of the Family Code is amended to read:
(a) As used in this section:
31(1) “Applicant” means
begin delete anyend delete person applying for issuance or
32renewal of a license.
33(2) “Board” means
begin delete anyend delete entity specified in Section 101 of the
34Business and Professions Code, the entities referred to in Sections
351000 and 3600 of the Business and Professions Code, the State
36Bar, the Bureau of Real Estate, the Department of Motor Vehicles,
37the Secretary of State, the Department of Fish and Game, and any
38other state commission, department, committee, examiner, or
39agency that issues a license, certificate, credential, permit,
40registration, or any other authorization to engage in a business,
P5 1occupation, or profession, or to the extent required by federal law
2or regulations, for recreational purposes. This term includes all
3boards, commissions, departments, committees, examiners, entities,
4and agencies that issue a license, certificate, credential, permit,
5registration, or any other authorization to engage in a business,
6occupation, or profession. The failure to specifically name a
7particular board, commission, department, committee, examiner,
8entity, or agency that issues a license, certificate, credential, permit,
9registration, or any other authorization to engage in a business,
10occupation, or profession does not exclude that board, commission,
11department, committee, examiner, entity, or agency from this term.
12(3) “Certified list” means a list provided by the local child
13support agency to the Department of Child Support Services in
14which the local child support agency verifies, under penalty of
15perjury, that the names contained therein are support obligors found
16to be out of compliance with a judgment or order for support in a
17case being enforced under Title IV-D of the Social Security Act.
18(4) “Compliance with a judgment or order for support” means
19that, as set forth in a judgment or order for child or family support,
20the obligor is no more than 30 calendar days in arrears in making
21payments in full for current support, in making periodic payments
22in full, whether court ordered or by agreement with the local child
23support agency, on a support arrearage, or in making periodic
24payments in full, whether court ordered or by agreement with the
25local child support agency, on a judgment for reimbursement for
26public assistance, or has obtained a judicial finding that equitable
27estoppel as provided in statute or case law precludes enforcement
28of the order. The local child support agency is authorized to use
29this section to enforce orders for spousal support only when the
30local child support agency is also enforcing a related child support
31obligation owed to the obligee parent by the same obligor, pursuant
32to Sections 17400 and 17604.
33(5) “License” includes membership in the State Bar, and a
34certificate, credential, permit, registration, or any other
35authorization issued by a board that allows a person to engage in
36a business, occupation, or profession, or to operate a commercial
37motor vehicle, including appointment and commission by the
38Secretary of State as a notary public. “License” also includes any
39driver’s license issued by the Department of Motor Vehicles, any
40commercial fishing license issued by the Department of Fish and
P6 1Game, and to the extent required by federal law or regulations,
2any license used for recreational purposes. This term includes all
3licenses, certificates, credentials, permits, registrations, or any
4other authorization issued by a board that allows a person to engage
5in a business, occupation, or profession. The failure to specifically
6name a particular type of license, certificate, credential, permit,
7registration, or other authorization issued by a board that allows
8a person to engage in a business, occupation, or profession, does
9not exclude that license, certificate, credential, permit, registration,
10or other authorization from this term.
11(6) “Licensee” means
begin delete anyend delete person holding a license, certificate,
12credential, permit, registration, or other authorization issued by a
13board, to engage in a business, occupation, or profession, or a
14commercial driver’s license as defined in Section 15210 of the
15Vehicle Code, including an appointment and commission by the
16Secretary of State as a notary public. “Licensee” also means
begin delete anyend delete
17 person holding a driver’s license issued by the Department of
begin delete anyend delete person holding a commercial fishing license
19issued by the Department of Fish and Game, and to the extent
20required by federal law or regulations,
begin delete anyend delete person holding a
21license used for recreational purposes. This term includes all
22persons holding a license, certificate, credential, permit,
23registration, or any other authorization to engage in a business,
24occupation, or profession, and the failure to specifically name a
25particular type of license, certificate, credential, permit, registration,
26or other authorization issued by a board does not exclude that
27person from this term. For licenses issued to an entity that is not
28an individual person, “licensee” includes
begin delete anyend delete individual who
29is either listed on the license or who qualifies for the license.
30(b) The local child support agency shall maintain a list of those
31persons included in a case being enforced under Title IV-D of the
32 Social Security Act against whom a support order or judgment has
33been rendered by, or registered in, a court of this state, and who
34are not in compliance with that order or judgment. The local child
35support agency shall submit a certified list with the names, social
36security numbers, and last known addresses of these persons and
37the name, address, and telephone number of the local child support
38agency who certified the list to the department. The local child
39support agency shall verify, under penalty of perjury, that the
40persons listed are subject to an order or judgment for the payment
P7 1of support and that these persons are not in compliance with the
2order or judgment. The local child support agency shall submit to
3the department an updated certified list on a monthly basis.
4(c) The department shall consolidate the certified lists received
5from the local child support agencies and, within 30 calendar days
6of receipt, shall provide a copy of the consolidated list to each
7board that is responsible for the regulation of licenses, as specified
8in this section.
9(d) On or before November 1, 1992, or as soon thereafter as
10economically feasible, as determined by the department, all boards
11subject to this section shall implement procedures to accept and
12process the list provided by the department, in accordance with
13this section. Notwithstanding any other law, all boards shall collect
14social security numbers or individual taxpayer identification
begin delete numbers, if they have been issued,end delete from all applicants
16for the purposes of matching the names of the certified list provided
17by the department to applicants and licensees and of responding
18to requests for this information made by child support agencies.
19(e) (1) Promptly after receiving the certified consolidated list
20from the department, and prior to the issuance or renewal of a
21license, each board shall determine whether the applicant is on the
22most recent certified consolidated list provided by the department.
23The board shall have the authority to withhold issuance or renewal
24of the license of
begin delete anyend delete applicant on the list.
25(2) If an applicant is on the list, the board shall immediately
26serve notice as specified in subdivision (f) on the applicant of the
27board’s intent to withhold issuance or renewal of the license. The
28notice shall be made personally or by mail to the applicant’s last
29known mailing address on file with the board. Service by mail
30shall be complete in accordance with Section 1013 of the Code of
32(A) The board shall issue a temporary license valid for a period
33of 150 days to any applicant whose name is on the certified list if
34the applicant is otherwise eligible for a license.
35(B) Except as provided in subparagraph (D), the 150-day time
36period for a temporary license shall not be extended. Except as
37provided in subparagraph (D), only one temporary license shall
38be issued during a regular license term and it shall coincide with
39the first 150 days of that license term. As this paragraph applies
40to commercial driver’s licenses, “license term” shall be deemed
P8 1to be 12 months from the date the application fee is received by
2the Department of Motor Vehicles. A license for the full or
3remainder of the license term shall be issued or renewed only upon
4 compliance with this section.
5(C) In the event that a license or application for a license or the
6renewal of a license is denied pursuant to this section, any funds
7paid by the applicant or licensee shall not be refunded by the board.
8(D) This paragraph shall apply only in the case of a driver’s
9license, other than a commercial driver’s license. Upon the request
10of the local child support agency or by order of the court upon a
11showing of good cause, the board shall extend a 150-day temporary
12license for a period not to exceed 150 extra days.
13(3) (A) The department may, when it is economically feasible
14for the department and the boards to do so as determined by the
15department, in cases where the department is aware that certain
16child support obligors listed on the certified lists have been out of
17 compliance with a judgment or order for support for more than
18four months, provide a supplemental list of these obligors to each
19board with which the department has an interagency agreement to
20implement this paragraph. Upon request by the department, the
21licenses of these obligors shall be subject to suspension, provided
22that the licenses would not otherwise be eligible for renewal within
23six months from the date of the request by the department. The
24board shall have the authority to suspend the license of any licensee
25on this supplemental list.
26(B) If a licensee is on a supplemental list, the board shall
27immediately serve notice as specified in subdivision (f) on the
28licensee that his or her license will be automatically suspended
29150 days after notice is served, unless compliance with this section
30is achieved. The notice shall be made personally or by mail to the
31licensee’s last known mailing address on file with the board.
32Service by mail shall be complete in accordance with Section 1013
33of the Code of Civil Procedure.
34(C) The 150-day notice period shall not be extended.
35(D) In the event that any license is suspended pursuant to this
36section, any funds paid by the licensee shall not be refunded by
38(E) This paragraph shall not apply to licenses subject to annual
39renewal or annual fee.
P9 1(f) Notices shall be developed by each board in accordance with
2guidelines provided by the department and subject to approval by
3the department. The notice shall include the address and telephone
4number of the local child support agency that submitted the name
5on the certified list, and shall emphasize the necessity of obtaining
6a release from that local child support agency as a condition for
7the issuance, renewal, or continued valid status of a license or
9(1) In the case of applicants not subject to paragraph (3) of
10subdivision (e), the notice shall inform the applicant that the board
11shall issue a temporary license, as provided in subparagraph (A)
12of paragraph (2) of subdivision (e), for 150 calendar days if the
13applicant is otherwise eligible and that upon expiration of that time
14period the license will be denied unless the board has received a
15release from the local child support agency that submitted the name
16on the certified list.
17(2) In the case of licensees named on a supplemental list, the
18notice shall inform the licensee that his or her license will continue
19in its existing status for no more than 150 calendar days from the
20date of mailing or service of the notice and thereafter will be
21suspended indefinitely unless, during the 150-day notice period,
22 the board has received a release from the local child support agency
23that submitted the name on the certified list. Additionally, the
24notice shall inform the licensee that any license suspended under
25this section will remain so until the expiration of the remaining
26license term, unless the board receives a release along with
27applications and fees, if applicable, to reinstate the license during
28the license term.
29(3) The notice shall also inform the applicant or licensee that if
30an application is denied or a license is suspended pursuant to this
31section, any funds paid by the applicant or licensee shall not be
32refunded by the board. The Department of Child Support Services
33shall also develop a form that the applicant shall use to request a
34review by the local child support agency. A copy of this form shall
35be included with every notice sent pursuant to this subdivision.
36(g) (1) Each local child support agency shall maintain review
37procedures consistent with this section to allow an applicant to
38have the underlying arrearage and any relevant defenses
39investigated, to provide an applicant information on the process
40of obtaining a modification of a support order, or to provide an
P10 1applicant assistance in the establishment of a payment schedule
2on arrearages if the circumstances so warrant.
3(2) It is the intent of the Legislature that a court or local child
4support agency, when determining an appropriate payment schedule
5for arrearages, base its decision on the facts of the particular case
6and the priority of payment of child support over other debts. The
7payment schedule shall also recognize that certain expenses may
8be essential to enable an obligor to be employed. Therefore, in
9reaching its decision, the court or the local child support agency
10shall consider both of these goals in setting a payment schedule
12(h) If the applicant wishes to challenge the submission of his
13or her name on the certified list, the applicant shall make a timely
14written request for review to the local child support agency who
15certified the applicant’s name. A request for review pursuant to
16this section shall be resolved in the same manner and timeframe
17provided for resolution of a complaint pursuant to Section 17800.
18The local child support agency shall immediately send a release
19to the appropriate board and the applicant, if any of the following
20conditions are met:
21(1) The applicant is found to be in compliance or negotiates an
22agreement with the local child support agency for a payment
23schedule on arrearages or reimbursement.
24(2) The applicant has submitted a request for review, but the
25local child support agency will be unable to complete the review
26and send notice of its findings to the applicant within the time
27specified in Section 17800.
28(3) The applicant has filed and served a request for judicial
29review pursuant to this section, but a resolution of that review will
30not be made within 150 days of the date of service of notice
31pursuant to subdivision (f). This paragraph applies only if the delay
32in completing the judicial review process is not the result of the
33applicant’s failure to act in a reasonable, timely, and diligent
34manner upon receiving the local child support agency’s notice of
36(4) The applicant has obtained a judicial finding of compliance
37as defined in this section.
38(i) An applicant is required to act with diligence in responding
39to notices from the board and the local child support agency with
40the recognition that the temporary license will lapse or the license
P11 1suspension will go into effect after 150 days and that the local
2child support agency and, where appropriate, the court must have
3time to act within that period. An applicant’s delay in acting,
4without good cause, which directly results in the inability of the
5local child support agency to complete a review of the applicant’s
6request or the court to hear the request for judicial review within
7the 150-day period shall not constitute the diligence required under
8this section which would justify the issuance of a release.
9(j) Except as otherwise provided in this section, the local child
10support agency shall not issue a release if the applicant is not in
11compliance with the judgment or order for support. The local child
12support agency shall notify the applicant in writing that the
13applicant may, by filing an order to show cause or notice of motion,
14request any or all of the following:
15(1) Judicial review of the local child support agency’s decision
16not to issue a release.
17(2) A judicial determination of compliance.
18(3) A modification of the support judgment or order.
19The notice shall also contain the name and address of the court
20in which the applicant shall file the order to show cause or notice
21of motion and inform the applicant that his or her name shall
22remain on the certified list if the applicant does not timely request
23judicial review. The applicant shall comply with all statutes and
24rules of court regarding orders to show cause and notices of motion.
25This section shall not be deemed to limit an applicant from filing
26an order to show cause or notice of motion to modify a support
27judgment or order or to fix a payment schedule on arrearages
28accruing under a support judgment or order or to obtain a court
29finding of compliance with a judgment or order for support.
30(k) The request for judicial review of the local child support
31agency’s decision shall state the grounds for which review is
32requested and judicial review shall be limited to those stated
33grounds. The court shall hold an evidentiary hearing within 20
34calendar days of the filing of the request for review. Judicial review
35of the local child support agency’s decision shall be limited to a
36determination of each of the following issues:
37(1) Whether there is a support judgment, order, or payment
38schedule on arrearages or reimbursement.
39(2) Whether the petitioner is the obligor covered by the support
40judgment or order.
P12 1(3) Whether the support obligor is or is not in compliance with
2the judgment or order of support.
3(4) (A) The extent to which the needs of the obligor, taking
4into account the obligor’s payment history and the current
5circumstances of both the obligor and the obligee, warrant a
6conditional release as described in this subdivision.
7(B) The request for judicial review shall be served by the
8applicant upon the local child support agency that submitted the
9applicant’s name on the certified list within seven calendar days
10of the filing of the petition. The court has the authority to uphold
11the action, unconditionally release the license, or conditionally
12release the license.
13(C) If the judicial review results in a finding by the court that
14 the obligor is in compliance with the judgment or order for support,
15the local child support agency shall immediately send a release in
16accordance with subdivision (l) to the appropriate board and the
17applicant. If the judicial review results in a finding by the court
18that the needs of the obligor warrant a conditional release, the court
19shall make findings of fact stating the basis for the release and the
20payment necessary to satisfy the unrestricted issuance or renewal
21of the license without prejudice to a later judicial determination
22of the amount of support arrearages, including interest, and shall
23specify payment terms, compliance with which are necessary to
24allow the release to remain in effect.
25(l) The department shall prescribe release forms for use by local
26child support agencies. When the obligor is in compliance, the
27local child support agency shall mail to the applicant and the
28appropriate board a release stating that the applicant is in
29compliance. The receipt of a release shall serve to notify the
30applicant and the board that, for the purposes of this section, the
31applicant is in compliance with the judgment or order for support.
32Any board that has received a release from the local child support
33agency pursuant to this subdivision shall process the release within
34five business days of its receipt.
35If the local child support agency determines subsequent to the
36issuance of a release that the applicant is once again not in
37compliance with a judgment or order for support, or with the terms
38of repayment as described in this subdivision, the local child
39support agency may notify the board, the obligor, and the
P13 1department in a format prescribed by the department that the
2obligor is not in compliance.
3The department may, when it is economically feasible for the
4department and the boards to develop an automated process for
5complying with this subdivision, notify the boards in a manner
6prescribed by the department, that the obligor is once again not in
7compliance. Upon receipt of this notice, the board shall
8immediately notify the obligor on a form prescribed by the
9department that the obligor’s license will be suspended on a
10specific date, and this date shall be no longer than 30 days from
11the date the form is mailed. The obligor shall be further notified
12that the license will remain suspended until a new release is issued
13in accordance with subdivision (h). Nothing in this section shall
14be deemed to limit the obligor from seeking judicial review of
15suspension pursuant to the procedures described in subdivision
17(m) The department may enter into interagency agreements with
18the state agencies that have responsibility for the administration
19of boards necessary to implement this section, to the extent that it
20is cost effective to implement this section. These agreements shall
21 provide for the receipt by the other state agencies and boards of
22federal funds to cover that portion of costs allowable in federal
23law and regulation and incurred by the state agencies and boards
24in implementing this section. Notwithstanding any other provision
25of law, revenue generated by a board or state agency shall be used
26to fund the nonfederal share of costs incurred pursuant to this
27section. These agreements shall provide that boards shall reimburse
28the department for the nonfederal share of costs incurred by the
29department in implementing this section. The boards shall
30reimburse the department for the nonfederal share of costs incurred
31pursuant to this section from moneys collected from applicants
33(n) Notwithstanding any other law, in order for the boards
34subject to this section to be reimbursed for the costs incurred in
35administering its provisions, the boards may, with the approval of
36the appropriate department director, levy on all licensees and
37applicants a surcharge on any fee or fees collected pursuant to law,
38or, alternatively, with the approval of the appropriate department
39director, levy on the applicants or licensees named on a certified
40list or supplemental list, a special fee.
P14 1(o) The process described in subdivision (h) shall constitute the
2sole administrative remedy for contesting the issuance of a
3temporary license or the denial or suspension of a license under
4this section. The procedures specified in the administrative
5adjudication provisions of the Administrative Procedure Act
6(Chapter 4.5 (commencing with Section 11400) and Chapter 5
7(commencing with Section 11500) of Part 1 of Division 3 of Title
82 of the Government Code) shall not apply to the denial,
9suspension, or failure to issue or renew a license or the issuance
10of a temporary license pursuant to this section.
11(p) In furtherance of the public policy of increasing child support
12enforcement and collections, on or before November 1, 1995, the
13State Department of Social Services shall make a report to the
14Legislature and the Governor based on data collected by the boards
15and the district attorneys in a format prescribed by the State
16Department of Social Services. The report shall contain all of the
18(1) The number of delinquent obligors certified by district
19attorneys under this section.
20(2) The number of support obligors who also were applicants
21or licensees subject to this section.
22(3) The number of new licenses and renewals that were delayed,
23temporary licenses issued, and licenses suspended subject to this
24section and the number of new licenses and renewals granted and
25licenses reinstated following board receipt of releases as provided
26by subdivision (h) by May 1, 1995.
27(4) The costs incurred in the implementation and enforcement
28of this section.
29(q) Any board receiving an inquiry as to the licensed status of
30an applicant or licensee who has had a license denied or suspended
31under this section or has been granted a temporary license under
32this section shall respond only that the license was denied or
33suspended or the temporary license was issued pursuant to this
34section. Information collected pursuant to this section by any state
35agency, board, or department shall be subject to the Information
36Practices Act of 1977 (Chapter 1 (commencing with Section 1798)
37of Title 1.8 of Part 4 of Division 3 of the Civil Code).
38(r) Any rules and regulations issued pursuant to this section by
39any state agency, board, or department may be adopted as
40emergency regulations in accordance with the rulemaking
P15 1provisions of the Administrative Procedure Act (Chapter 3.5
2(commencing with Section 11340) of Part 1 of Division 3 of Title
32 of the Government Code). The adoption of these regulations
4shall be deemed an emergency and necessary for the immediate
5preservation of the public peace, health, and safety, or general
6welfare. The regulations shall become effective immediately upon
7filing with the Secretary of State.
8(s) The department and boards, as appropriate, shall adopt
9regulations necessary to implement this section.
10(t) The Judicial Council shall develop the forms necessary to
11implement this section, except as provided in subdivisions (f) and
13(u) The release or other use of information received by a board
14pursuant to this section, except as authorized by this section, is
15punishable as a misdemeanor.
16(v) The State Board of Equalization shall enter into interagency
17agreements with the department and the Franchise Tax Board that
18will require the department and the Franchise Tax Board to
19maximize the use of information collected by the State Board of
20Equalization, for child support enforcement purposes, to the extent
21it is cost effective and permitted by the Revenue and Taxation
23(w) (1) The suspension or revocation of any driver’s license,
24including a commercial driver’s license, under this section shall
25not subject the licensee to vehicle impoundment pursuant to Section
2614602.6 of the Vehicle Code.
27(2) Notwithstanding any other law, the suspension or revocation
28of any driver’s license, including a commercial driver’s license,
29under this section shall not subject the licensee to increased costs
30for vehicle liability insurance.
31(x) If any provision of this section or the application thereof to
32any person or circumstance is held invalid, that invalidity shall not
33affect other provisions or applications of this section which can
34be given effect without the invalid provision or application, and
35to this end the provisions of this section are severable.
36(y) All rights to administrative and judicial review afforded by
37this section to an applicant shall also be afforded to a licensee.
Section 19528 of the Revenue and Taxation Code is
39amended to read:
(a) Notwithstanding any other law, the Franchise Tax
2Board may require any board, as defined in Section 22 of the
3Business and Professions Code, and the State Bar, the Bureau of
4Real Estate, and the Insurance Commissioner (hereinafter referred
5to as licensing board) to provide to the Franchise Tax Board the
6following information with respect to every licensee:
8(2) Address or addresses of record.
9(3) Federal employer identification number, if the licensee is a
10partnership, or the licensee’s individual taxpayer identification
11number or social security
begin delete number, if any has been issued,end delete
12 of all other licensees.
13(4) Type of license.
14(5) Effective date of license or renewal.
15(6) Expiration date of license.
16(7) Whether license is active or inactive, if known.
17(8) Whether license is new or renewal.
18(b) The Franchise Tax Board may do the following:
19(1) Send a notice to any licensee failing to provide the federal
20employer identification number, individual taxpayer identification
21number, or social security number as required by subdivision (a)
22of Section 30 of the Business and Professions Code and subdivision
23(a) of Section 1666.5 of the Insurance Code, describing the
24information that was missing, the penalty associated with not
25providing it, and that failure to provide the information within 30
26days will result in the assessment of the penalty.
27(2) After 30 days following the issuance of the notice described
28in paragraph (1), assess a one-hundred-dollar ($100) penalty, due
29and payable upon notice and demand, for any licensee failing to
30provide either its federal employer identification number (if the
31licensee is a partnership) or his or her individual taxpayer
32identification number or social security number (for all others) as
33required in Section 30 of the Business and Professions Code and
34Section 1666.5 of the Insurance Code.
35(c) Notwithstanding Chapter 3.5 (commencing with Section
366250) of Division 7 of Title 1 of the Government Code, the
37information furnished to the Franchise Tax Board pursuant to
38Section 30 of the Business and Professions Code or Section 1666.5
P17 1of the Insurance Code shall not be deemed to be a public record
2and shall not be open to the public for inspection.