California · Revenue and Taxation Code - RTC

RTC §19545: A return or return information may be disclosed in a judicial or administrative proceeding pertaining to tax administration, if any of the following apply: (a) The taxpayer is a party to the proceedin

Civil

What this law says, in plain English

This statute permits disclosure of tax returns and return information in judicial or administrative tax proceedings when the taxpayer is a party, the return item relates to the proceeding's issues, or the information concerns a transactional relationship affecting the proceeding's resolution.

Read the full statutory text

A return or return information may be disclosed in a judicial or administrative proceeding pertaining to tax administration, if any of the following apply: (a) The taxpayer is a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpayer’s civil or criminal liability, or the collection of the taxpayer’s civil liability with respect to any tax imposed under this part. (b) The treatment of an item reflected on the return is directly related to the resolution of an issue in the proceeding. (c) The return or return information directly relates to a transactional relationship between a person who is a party to the proceeding and the taxpayer which directly affects the resolution of an issue in the proceeding.

Verify at the official source: California legislative text

Facing this? Know exactly what happens next.

MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.

Start your matter free Ask Law Link about this code

This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.