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 35302 - Disclosure Policy

The public has a right under the Public Records Act to access public records maintained by the Department. Public records that are not exempt from disclosure by state or federal law may be inspected and copied by the public pursuant to the procedures set forth in the Public Records Act (Government Code section 6250 et seq.) and this chapter. Examples of records that are exempt from disclosure include, but are not limited to, tax and fee information that must be kept confidential under state or federal laws, confidential legal advice, records prepared in connection with pending litigation, preliminary drafts of interagency and intra-agency memorandums and other documents not retained by Department staff in the normal course of business, personnel, medical or similar files, the disclosure of which would constitute an unwarranted invasion of personal privacy, and test questions, scoring keys, and other data regarding licensing, employment and academic examinations. Also, any reasonably segregable portion of a public record may be inspected and copied after deletion of the portions that are exempt from disclosure.

1. New 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, 6253, 6254, 6254.20, 6255 and 15570.84, Government Code; and Sections 7056, 9255, 30455, 38705, 43651, 45982, 46751, 55381 and 60609, Revenue and Taxation Code.