Cal. RTC § 19544
This is the official text of Cal. RTC § 19544, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Nothing in Section 19542, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining those standards, if the Franchise Tax Board determines that the disclosure will seriously impair assessment, collection, or enforcement under this part.
Status: in_force · Read it on the official government site
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