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Business Taxes Law Guide—Revision 2024
Fee Collection Procedures Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 8. Disclosure of Information
Section 55381
55381. Unauthorized disclosure of information. (a) If the department collects a fee pursuant to this part on behalf of a state agency or pursuant to an interagency agreement with a state agency, or if the fee collected pursuant to this part is used to fund a program administered by a state agency, the department shall provide that state agency with any and all information obtained under this part relating to that fee.
(b) It shall be unlawful for the department, the state agency for which the department collects the fee, or any person having an administrative duty under this part to make known, in any manner whatsoever, the business affairs, operations, or any other information pertaining to a feepayer that was submitted to the department in a report or return required by this part, or to permit any report or copy thereof to be seen or examined by any person not expressly authorized by subdivision (a) and this subdivision. However, the Governor may, by general or special order, authorize examination of the records maintained by the department under this part by other state officers, by officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public.
(c) Notwithstanding subdivision (b), the predecessors, successors, receivers, trustees, executors, administrators, assignees, and guarantors of a feepayer, if directly interested, may be given information regarding the determination of any unpaid fees or the amount of the fees, interest, or penalties required to be collected or assessed.
(d) Notwithstanding subdivision (b), information regarding the determination of any unpaid fees or the amount of the fees, interest, or penalties required to be collected or assessed may be disclosed to any agent of a vessel owner or operator subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code.
History—Ch. 1113, Stats. 1993, in effect January 1, 1994, substituted "department" for "State Department of Health Services" after "part to the" in subdivision (a) and after "The" in subdivision (b); deleted "on the treatment, storage, or distribution of water" after "develop data" in subdivision (b); and added "of a feepayer" after "guarantors" in subdivision (d). Stats. 1995, Ch. 630, in effect January 1, 1996, substituted "If the board … to that fee." for "The board shall provide any and all information obtained under this part to the department." in subdivision (a); deleted former subdivision (b) which read: "The department and the board may utilize any information obtained pursuant to this part to develop data."; relettered former subdivisions (c) and (d) as (b) and (c), respectively; added "the state agency … collects the fee" after "for the board," in the first sentence of subdivision (b); and substituted "(b)" for "(c)" after "Notwithstanding subdivision" in subdivision (c). Stats. 2021, Ch. 432 (SB 824), effective January 1, 2022, substituted "department" for "board" throughout; substituted "that" for "with" after "to a feepayer" in the first sentence of subdivision (b); and added new subdivision (d). Stats. 2023, Ch. 511 (SB 889), in effect January 1, 2024, added "predecessors," before "successors," in subdivision (c).