Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302]
( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) CHAPTER 9. Administration [14101 - 14252]
( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ARTICLE 4. Information Confidential [14251 - 14252]
( Article 4 added by Stats. 1982, Ch. 1535, Sec. 15. ) 14251.
All information and records acquired by the Controller or any of his or her employees are confidential in nature, and except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, shall not be disclosed by any of them.
Except insofar as may be necessary for the enforcement of this part or as may be permitted
by this article, any former or incumbent Controller or employee of the Controller who discloses any information acquired by any inspection or examination made pursuant to this article is guilty of a felony, and upon conviction shall be imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code.
(Amended by Stats. 2011, Ch. 15, Sec. 569. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)