SECTIONS 43651 - California Statutes

REVENUE AND TAXATION CODE

SECTION 43651

43651. (a) The board shall provide any and all information obtained
under this part to the department.
(b) The department and the board may utilize any information
obtained pursuant to this part to develop data on the generation or
disposal of hazardous or extremely hazardous waste within the state.
Notwithstanding any other provision of this section, the department
may make waste generation and disposal data available to the public.
(c) It shall be unlawful for the board, the department, or any
person having an administrative duty under this part to make known,
in any manner whatever, the business affairs, operations, or any
other information pertaining to a taxpayer which was submitted to the
board in a report or return required by this part, or to permit any
return or copy thereof or any book containing any abstract or
particulars 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 board under this part by
other state officers, by tax 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.
(d) Notwithstanding subdivision (c), the successors, receivers,
trustees, executors, administrators, assignees, and guarantors, if
directly interested, may be given information regarding the
determination of any unpaid tax or the amount of taxes, interest, or
penalties required to be collected or assessed.
(e) Nothing in this section shall be construed as limiting or
increasing the public's access to information on any aspect of
hazardous or extremely hazardous waste generation or disposal
collected pursuant to other state or local laws, regulations, or
ordinances.