California Code of Regulations
Title 18 - Public Revenues
Division 5 - California Department of Tax and Fee Administration
Chapter 4 - Access to Public Records Maintained by the California Department of Tax and Fee Administration
Section 35301 - Purpose and Scope
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Access to public records maintained by the Department is governed by the California Public Records Act (Government Code section 6250 et seq.). For purposes of this chapter, the term "public records" is defined in Government Code section 6252, subdivision (e), and the term "Department" means the California Department of Tax and Fee Administration.
(b) The purpose of this chapter is to facilitate public access to the Department's public records and provide a better understanding of the types of public records available that pertain to the tax and fee programs administered by the Department.
1. New Chapter 4 (sections 35301-35305) and section filed 12-13-2021; operative 12-13-2021. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2021, No. 51).
Note: Authority cited: Sections 6253.4, 15570.22, 15570.24, 15570.40 and 15570.42, Government Code. Reference: Sections 6250, 6251, 6252 and 6253, Government Code.
