RTC §32457.2: (a) Except as provided in subdivision (b), and notwithstanding Section 15619 of the Government Code, any information contained in the returns and accompanying schedules of a beer manufacturer, filed o

(a) Except as provided in subdivision (b), and notwithstanding Section 15619 of the Government Code, any information contained in the returns and accompanying schedules of a beer manufacturer, filed on or after January 1, 2024, shall be made public upon request, including the names and addresses of all taxpayers filing a beer manufacturer return. (b) It is unlawful for the board or any other person having an administrative duty under this part to disclose any of the following: (1) The names and addresses of any taxpayer that is a natural person. (2) Any information subject to a prohibition against disclosure pursuant to subdivision (c). (c) (1) A taxpayer may elect to prohibit the disclosure of any information contained in that taxpayer’s beer manufacturer return and accompanying schedules. The board shall amend the beer manufacturer return form to include a designated line or checkbox wherein the taxpayer may elect to prohibit disclosure of the information. (2) The board shall amend the beer manufacturer return form to include information describing how the beer industry has historically used data in beer manufacturer returns for market analysis and an explanation of the taxpayer’s right to elect to prohibit disclosure of information. This shall be conspicuously displayed within the electronic return form in a manner that allows it to be reviewed by the taxpayer prior to making the election.