Statement of Confidentiality. The Franchise Tax Board has confidential taxpayer tax returns and other data in its custody. Unauthorized inspection or disclosure of State returns or other confidential taxpayer data is a misdemeanor (Sections 19542 and 19542.1, Revenue and Taxation Code and 90005, Government Code). Unauthorized inspection or disclosure of confidential data that includes Federal returns and other data is a felony (Sections 7213(a) (1) and 7213A (a) (1) (B) Internal Revenue Code).
Appears in 2 contracts
Samples: Franchise Agreement, Standard Agreement
Statement of Confidentiality. The Franchise Tax Board has confidential taxpayer tax returns and other data in its custody. Unauthorized inspection or disclosure of State returns or other confidential taxpayer data is a misdemeanor (Sections 19542 and 19542.1, Revenue and Taxation Code and 90005, Government Code). Unauthorized inspection or disclosure of confidential data that includes Federal returns and other data is a felony (Sections 7213(a) (1) and 7213A (a) (1) (B) 8) Internal Revenue Code).
Appears in 1 contract
Samples: Standard Agreement
Statement of Confidentiality. The Franchise Tax Board has confidential taxpayer tax returns and other confidential information and data in its custody. Unauthorized inspection or disclosure of State state returns or other confidential taxpayer information or data is a misdemeanor (Sections 19542 and 19542.1, Revenue and Taxation Code Sections 19542, 19542.1, and 90005, Government Code19552). Unauthorized inspection or disclosure of confidential data that includes Federal federal returns and other confidential federal return information or data is a misdemeanor or a felony (Internal Revenue Code Sections 7213(a) (17213A(a)(2) and 7213A (a) (1) (B) Internal Revenue Codeb)., and 7213(a)(2), respectively).
Appears in 1 contract
Samples: Enforcement Agreement