California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 6.5 - Rules and Regulations Relating to California Estate Tax
Article 8 - Inspection of Records
Section 1139 - Confidential Information; Disclosure
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) All information and records relative to any tax imposed by the California Estate Tax Law acquired by the State Controller or any of his or her employees are confidential in nature and, except as may be necessary for the enforcement of the estate tax law, cannot be divulged to any person other than a person liable for the tax or his or her duly authorized agent, or any local, state, or federal tax official.
(b) If the State Controller has received the information to be divulged from the United States Internal Revenue Service, the person to whom it is divulged shall be advised of its source and that the confidentiality afforded thereto must be the same as if it were received directly from the Internal Revenue Service.
(c) Except where otherwise prohibited by federal or state law or by agreement between the Internal Revenue Service and the State Controller, information received from the United States Internal Revenue Service may be divulged only
1. New article 8 (section 1139) and section filed 6-12-2001; operative 7-12-2001 (Register 2001, No. 24).
Note: Authority cited: Sections 14103 and 14252, Revenue and Taxation Code. Reference: Sections 14251 and 14252, Revenue and Taxation Code.
