California · Revenue and Taxation Code - RTC

RTC §19551.4: (a) Notwithstanding Section 19542, the Franchise Tax Board may disclose to the State Department of Social Services return or return information described in subdivision (b) through information sharing

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(a) Notwithstanding Section 19542, the Franchise Tax Board may disclose to the State Department of Social Services return or return information described in subdivision (b) through information sharing agreements or data interfaces. (b) The return and return information authorized to be disclosed pursuant to this section is limited to information necessary to verify eligibility, including, but not limited to, earnings, identifying information, or other information needed for administration of the foster youth tax credit under Section 17052.2. (c) (1) The information provided to the State Department of Social Services under this section is subject to Section 19542. (2) The State Department of Social Services and any officer, employee, or agent, or former officer, employee, or agent, of the State Department of Social Services shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of administration of the foster youth tax credit under Section 17052.2.

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