SECTIONS 15650-15653 - California Statutes

GOVERNMENT CODE

SECTION 15650-15653

15650. For purposes of this chapter, "public record" means any
public record as defined in subdivision (d) of Section 6252.

15651. (a) In light of State Board of Equalization v. Superior
Court, 10 Cal.App.4th 1177, in which the Court of Appeal affirmed an
order of the superior court that the State Board of Equalization
disclose its working law, it is the intent of the Legislature, in
enacting this chapter, to establish procedures and mechanisms that
facilitate maximum accessibility to the public records maintained by
the board.
(b) The Legislature finds and declares that greater disclosure and
better understanding of tax laws and regulations will encourage
increased tax compliance.

15652. Pursuant to Section 6253, the State Board of Equalization
shall adopt regulations to establish procedures and guidelines to
access public records. These regulations shall facilitate maximum
public accessibility to the board's public records. These regulations
shall specifically identify and describe the types of public records
pertaining to the tax and the fee programs maintained by the board.

15653. Notwithstanding Section 7550.5, the State Board of
Equalization shall study and report to the Legislature, on or before
January 1, 2000, on the feasibility and cost of creating and
maintaining a subject matter index of public records pertaining to
the tax and fee program administered by the board.