reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 19550 (2021)
2021 California Code|Revenue and Taxation Code - 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 19550.

19550.  (a) Pursuant to Section 817.5 of the Penal Code, the Franchise Tax Board, upon request from the Department of Justice, a court, or any California law enforcement agency and in a form and manner prescribed by the Franchise Tax Board, shall provide to the Department of Justice, the court, or the law enforcement agency the address of any person represented to be a person for whom there is an outstanding arrest warrant.(b) (1) Pursuant to Section 290.9 of the Penal Code, the Franchise Tax Board shall, upon request from the Department of Justice, provide to the Department of Justice the address of any person represented to be a person who is in violation of his or her duty to register under Section 290 of the Penal Code.(2) This subdivision shall be operative with respect to requests made on or after January 1, 2005, pursuant to Section 290.9 of the Penal Code, as added by Section 1 of Chapter 127 of the Statutes of 2004.(Amended by Stats. 2005, Ch. 349, Sec. 4. Effective January 1, 2006.)
CA Rev & Tax Code § 19551 (2021)
2021 California Code|Revenue and Taxation Code - 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 19551.

19551.  (a) The Franchise Tax Board may permit the Commissioner of Internal Revenue of the United States, other tax officials of this state, the Multistate Tax Commission, the proper officer of any state imposing an income tax or a tax measured by income or the authorized representative of that officer, or the tax officials of Mexico, if a reciprocal agreement exists, to inspect the income tax returns of any taxpayer, or may furnish to the commission, or the officer or the authorized representative thereof an abstract of the return or supply thereto information concerning any item of income contained in any return or disclosed by the report of any investigation of the income or return. The information shall be furnished to the Multistate Tax Commission, the federal or state officer or his or her representative, or the officials of Mexico for tax purposes only. Except when furnished pursuant to a written agreement, information furnished pursuant to this section shall be furnished only if the request is in the form of an affidavit under penalty of perjury stating that the purpose for the request relates to an investigation of the tax specified in the request and that the information will be used in the ordinary performance of the applicant’s official duties.(b) Notwithstanding subdivision (a), and except as otherwise provided in 19551.1, tax officials of political subdivisions of this state shall request information from the Franchise Tax Board by affidavit only. At the time a tax official makes the request, he or she shall provide the affected person with a copy of the affidavit and, upon request, make the information obtained available to that person.(c) For purposes of this section, “reciprocal agreement” means a formal agreement to exchange information between national taxing officials of Mexico and taxing authorities of the State Board of Equalization, the Franchise Tax Board, and the Employment Development Department. Furthermore, the reciprocal agreement shall be limited to the exchange of information that is essential for tax administration purposes only. Taxing authorities of the State of California shall be granted tax information only on California residents. Taxing authorities of Mexico shall be granted tax information only on Mexican nationals.(d) This section shall become operative on January 1, 2019.(Amended (as amended by Stats. 2013, Ch. 513, Sec. 2) by Stats. 2018, Ch. 52, Sec. 6. (SB 855) Effective June 27, 2018. Section operative January 1, 2019, by its own provisions.)
CA Rev & Tax Code § 19551.2 (2021)
2021 California Code|Revenue and Taxation Code - 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 19551.2.

19551.2.  (a) Notwithstanding Section 19542, the Franchise Tax Board shall, upon request, when necessary for Employment Development Department (EDD) unemployment program administration, disclose to the EDD return or return information described in subdivision (b) in the records of the Franchise Tax Board, through information sharing agreements or data interfaces. These EDD unemployment programs include, but are not limited to, the federal Pandemic Unemployment Assistance program, Section 2102 of the federal Coronavirus Aid, Relief, and Economic Security Act (15 U.S.C. Sec. 9021), and any extension of this program, and the federal Disaster Unemployment Assistance program, Section 410 of the federal Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. Sec. 5177).(b) The return and return information authorized to be disclosed pursuant to this section are limited to information necessary to verify income, which may include, but not be limited to, earnings, identifying information, net profit and loss, self-employment, or other information needed for administration of the unemployment programs administered by the EDD.(Added by Stats. 2020, Ch. 264, Sec. 25. (AB 107) Effective September 29, 2020.)
CA Rev & Tax Code § 19551.3 (2021)
2021 California Code|Revenue and Taxation Code - 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 19551.3.

19551.3.  Notwithstanding any other law, the State Department of Health Care Services shall exchange data with the Franchise Tax Board upon request, including, but not limited to, sufficient identifying information to allow the State Department of Health Care Services and the Franchise Tax Board to assess the extent to which the State Department of Health Care Services and the Franchise Tax Board can identify individuals enrolled in Medi-Cal who may be eligible for the California Earned Income Tax Credit and the federal Earned Income Tax Credit. The data provided pursuant to this section shall remain confidential and shall be used only for the following purposes:(a) To analyze and develop a plan to increase the number of eligible claims of the California Earned Income Tax Credit and the federal Earned Income Tax Credit.(b) To reduce any barriers to tax filing for nonfilers of tax returns who may be eligible for the California Earned Income Tax Credit and the federal Earned Income Tax Credit.(c) To develop an outline of the changes needed to increase collaboration and coordination among state agencies to inform the greatest number of individuals eligible for the California Earned Income Tax Credit or the federal Earned Income Tax Credit of their eligibility.(Added by Stats. 2021, Ch. 82, Sec. 14. (AB 150) Effective July 16, 2021.)
CA Rev & Tax Code § 19552 (2021)
2021 California Code|Revenue and Taxation Code - 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.

19552.  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.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 19553 (2021)
2021 California Code|Revenue and Taxation Code - 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 19553.

19553.  (a) Subject to the limitations of subdivision (b) of this section and federal law, the Franchise Tax Board may permit the Director of Social Services or deputy directors to inspect the income tax returns of applicants for aid, recipients of aid, or responsible relatives, or in lieu of the inspection, the State Franchise Tax Board may provide the director or deputy directors an abstract of the income tax return requested, or supply information concerning any item of income contained in the return or disclosed by the report of any investigation of the income or return of the applicant for aid, recipient of aid or responsible relative.(b) The right of the director or deputy directors to inspect income tax records or obtain the other information as provided in this section shall be limited to the records for the current year and the year preceding inspection of applicants or recipients of assistance under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code, and the responsible relatives of the applicants or recipients. The information obtained pursuant to this section shall be used or disclosed only for the purpose of enabling the Director of Social Services or his or her deputy directors to verify or determine the eligibility or entitlement of an applicant for, or recipient of, public social services or the obligation of a responsible relative.(c) The counties are authorized to request the information as provided in this section from the Director of Social Services or deputy directors. The director may release the information to the director of a county from which the applicant or recipient receives aid and the information shall be used or disclosed by the director of the county only for the purpose specified in subdivision (b).(d) The applicant or recipient or responsible relative whose income tax records have been requested of the Franchise Tax Board shall be notified by mail that the request has been made at the time of the request.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 19554 (2021)
2021 California Code|Revenue and Taxation Code - 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 19554.

19554.  (a) Subject to the limitations of this section and federal law, the Franchise Tax Board may provide the Controller with the address or other identification or location information from income tax returns or other records which is necessary for the Controller to locate owners of unclaimed property pursuant to Title 10 (commencing with Section 1300) of Part 3 of the Code of Civil Procedure.(b) Subject to the limitations of this section and Section 6103(d) of the Internal Revenue Code, the Franchise Tax Board may provide the Controller, on an annual basis, with the following information from business entity income tax returns or other business entity records maintained by the Franchise Tax Board:(1) The taxpayer’s name.(2) The taxpayer’s identification number.(3) The taxpayer’s address.(4) The taxpayer’s principal business activity code.(5) The taxpayer’s entity status and the date that the Franchise Tax Board last updated the taxpayer’s entity status.(6) The taxpayer’s revenue range.(7) Whether the taxpayer previously filed an unclaimed property report with the Controller, and, if applicable, both of the following:(A) The date filed of the taxpayer’s last report.(B) The amount remitted on the taxpayer’s last report.(c) (1) The information provided to the Controller under this section is subject to Section 19542.(2) Neither the Controller nor any officer, employee, or agent, or former officer, employee, or agent of the Controller may disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of locating owners of unclaimed property as provided in subdivision (a), or for the purpose of determining compliance with the Unclaimed Property Law (Title 10 (commencing with Section 1300) of Part 3 of the Code of Civil Procedure), as provided in subdivision (b).(d) For purposes of this section:(1) “Income” means net income as reported on Forms 100, 100S, and 100W, ordinary income as reported on Form 565, total income as reported on Form 568, or total gross receipts as reported on Form 199.(2) “Revenue range” is a range of income amounts determined by the Franchise Tax Board.(3) “Unclaimed property” has the same meaning as defined in Section 1300 of the Code of Civil Procedure.(4) “Unclaimed property report” means the report and remittance required to be filed pursuant to Sections 1530 and 1532 of the Code of Civil Procedure.(Amended by Stats. 2021, Ch. 92, Sec. 1. (AB 466) Effective January 1, 2022.)
CA Rev & Tax Code § 19554.1 (2021)
2021 California Code|Revenue and Taxation Code - 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 19554.1.

19554.1.  (a) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may provide to the Controller return or return information, including identifying information and other information necessary for the Controller to make payments to “qualified recipients” pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(b) (1) The information provided to the Controller under this section is subject to Section 19542.(2) The Controller and any officer, employee, or agent, or former officer, employee, or agent, of the Controller shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of making payments pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.(Amended by Stats. 2021, Ch. 71, Sec. 4. (SB 139) Effective July 12, 2021. Repealed as of January 1, 2025, by its own provisions.)
CA Rev & Tax Code § 19555 (2021)
2021 California Code|Revenue and Taxation Code - 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 19555.

19555.  (a) Notwithstanding any other law, the State Department of Social Services and the Department of Health Care Services shall inform the Franchise Tax Board of the names and social security numbers of applicants for, or recipients of, public social services programs under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code.(b) The Franchise Tax Board, upon receipt of this information, may inform the departments of any such applicant or recipient who received unearned income within the most recent available tax year, as reflected on magnetic tape information returns supplied to the Franchise Tax Board by payers, or on the magnetic tape prepared by the Franchise Tax Board which reflects paper information returns supplied to the Franchise Tax Board by payers. In addition, the Franchise Tax Board may provide, from those sources, the departments with the payee’s name, social security number, and address; the payer’s name and federal employer identification number, including branch code numbers, if applicable, and address; the dollar amount and type of unearned income; and any identifying account numbers.(c) The Franchise Tax Board shall return all information received from the departments after completing the exchange of information.(d) This section shall be implemented only to the extent it is funded in the annual Budget Act.(Amended by Stats. 2014, Ch. 71, Sec. 165. (SB 1304) Effective January 1, 2015.)
CA Rev & Tax Code § 19556 (2021)
2021 California Code|Revenue and Taxation Code - 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 19556.

19556.  (a) The Franchise Tax Board may disclose to persons described in paragraphs (1) to (4), inclusive, tax return and return information solely for use in an action or proceeding affecting the personnel rights of an employee or former employee, or in preparation of the action or proceeding, but only to the extent the Franchise Tax Board determines that the return or return information is, or may be, relevant and material to the action or proceeding. Tax return and return information may be disclosed pursuant to this section to any of the following persons:(1) An employee or former employee of the Franchise Tax Board who is, or may be, a party to an administrative action or proceeding affecting the personnel rights of that employee or former employee.(2) Upon written request by the employee or former employee, to the employee’s or former employee’s duly authorized legal representative.(3) Officers and employees of the Franchise Tax Board for use in any action or proceeding affecting the rights of an employee or former employee, to the extent necessary to advance or protect the interests of the State of California.(4) An administrative law judge, administrative board member, judge, or justice, or authorized officer or employee thereof, in connection with an administrative hearing, adjudication, or appeal thereof, related to an action or proceeding affecting the personnel rights of an employee or former employee.(b) For purposes of this section, an action or proceeding affecting the personnel rights of an employee or former employee of the Franchise Tax Board means an action proceeding arising under either of the following:(1) The State Civil Service Act (Part 2 (commencing with Section 18500) of Division 5 of the Government Code).(2) The Ralph C. Dills Act (Chapter 10.3 (commencing with Section 3512) of Division 4 of Title 1 of the Government Code).(c) Any unauthorized disclosure by a person described in paragraphs (1) to (4), inclusive, of subdivision (a) of any tax return or return information disclosed to that person pursuant to this section shall be subject to criminal penalty and civil liability under this part for that unauthorized disclosure.(Added by Stats. 2001, Ch. 920, Sec. 26. Effective January 1, 2002.)
CA Rev & Tax Code § 19557 (2021)
2021 California Code|Revenue and Taxation Code - 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 19557.

19557.  (a) Notwithstanding any other provision of law, the California Student Aid Commission may annually inform the Franchise Tax Board of the names and social security numbers of the following persons who have, as part of the Student Aid Application for California, signed an authorization in a form and manner mutually agreeable to the Franchise Tax Board and the California Student Aid Commission for the release by the Franchise Tax Board of tax information to the California Student Aid Commission:(1) All applicants for, or recipients of, student financial aid.(2) Parents of dependent applicants for, or recipients of, student financial aid.(3) Spouses of applicants for, or recipients of, student financial aid.(b) The California Student Aid Commission shall submit the names and social security numbers as authorized in subdivision (a) in the form and manner prescribed by the Franchise Tax Board.(c) Upon receipt of this information, the Franchise Tax Board may provide the California Student Aid Commission, from state tax returns of individuals described in subdivision (a), their California adjusted gross income and the California income adjustments as are necessary to calculate their federal adjusted gross income, or any other information from their state tax return, that can be provided by the Franchise Tax Board through its automated process, that the California Student Aid Commission needs to administer the program for which the authorization was given.(d) All versions of the Student Aid Application for California shall include the authorization described in subdivision (a). The Franchise Tax Board may from time to time audit these authorizations. All processors of the Student Aid Application for California shall provide the Franchise Tax Board with access to any records necessary for completing these audits. The Franchise Tax Board shall report all audit findings to the California Student Aid Commission.(e) Any unwarranted disclosure or use of the tax information described in subdivision (c) by the California Student Aid Commission, or its employees and officers thereof, is a misdemeanor as provided in Section 19552.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 19558 (2021)
2021 California Code|Revenue and Taxation Code - 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 19558.

19558.  (a) Subject to the limitations of this section and federal law, the Franchise Tax Board may provide the Public Employees’ Retirement System with the names and addresses or other identification or location information from income tax returns or other records required under Part 10 (commencing with Section 17001) or this part, for both of the following:(1) Solely for the purposes of disbursing unclaimed benefits pursuant to Chapter 13 (commencing with Section 21250) and Chapter 14 (commencing with Section 21490) of Part 3 of Division 5 of Title 2 of the Government Code and distributing member statements on an annual basis.(2) Until June 30, 2016, solely for the purpose of filing required data pursuant to the Early Retiree Reinsurance Program (Sec. 1102, Public Law 111-148; 42 U.S.C. Sec. 18002), Part 149 of Title 45 of the Code of Federal Regulations, and related departmental directives.(b) Neither the Public Employees’ Retirement System, nor its agents, nor any of its current or former officers or employees, shall disclose or use any information obtained pursuant to this section except as provided in this section. Any disclosure not authorized by this section is a misdemeanor.(c) The Franchise Tax Board may from time to time review the use of information provided to the Public Employees’ Retirement System pursuant to this section and the Public Employees’ Retirement System shall provide the Franchise Tax Board with access for that purpose. The reviews shall be limited to ensuring that the Public Employees’ Retirement System uses the information provided by the Franchise Tax Board only in the manner specified in subdivision (a). The Franchise Tax Board shall report all findings to the Public Employees’ Retirement System.(Amended by Stats. 2010, Ch. 719, Sec. 56. (SB 856) Effective October 19, 2010.)
CA Rev & Tax Code § 19559 (2021)
2021 California Code|Revenue and Taxation Code - 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 19559.

19559.  (a) (1) The Franchise Tax Board may disclose returns and return information to federal agencies on the same terms and to the same extent as returns and return information may be disclosed by the Secretary of the Treasury under paragraph (3)(C) or paragraph (7) of Section 6103(i) of the Internal Revenue Code.(2) Notwithstanding paragraph (1), the Franchise Tax Board may not disclose any return or return information under this section if the Franchise Tax Board determines, in the manner specified by the Franchise Tax Board, that this disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation.(b) This section shall apply to disclosures made on or after January 23, 2002, except that no disclosures may be made under this section after December 31, 2005.(Amended (as added by Stats. 2002, Ch. 807) by Stats. 2005, Ch. 691, Sec. 50. Effective October 7, 2005.)