§ 5573. Confidentiality.
18 CA ADC § 5573Barclays Official California Code of Regulations
18 CCR § 5573
§ 5573. Confidentiality.
Board hearings are generally conducted during open session at public meetings held in accordance with Government Code sections 11120 and 11123.
(a) Private Railroad Car Tax, Tax on Insurers, and Alcoholic Beverage Tax. The filing of a written request for a Board hearing under chapter 2 constitutes a waiver of the taxpayer's right to confidentiality with regard to information provided to or obtained by the Board that is actually disclosed on the transcript of the taxpayer's Board hearing or included in the hearing summary prepared for the taxpayer's Board hearing.
(2) A waiver described in subdivision (a) or (b) may be rescinded by the taxpayer at any time before it becomes effective, if the taxpayer agrees to waive its Board hearing. At the time a taxpayer waives a Board hearing under this paragraph, the taxpayer may request that the Board decide the taxpayer's appeal as a nonappearance matter or dismiss the taxpayer's appeal.
(A) The waivers described in subdivisions (a) or (b) do not apply to any person's address, telephone number, social security number, federal identification number, or other account number, and such information will not be provided to the public in response to a request made pursuant to the California Public Records Act (Gov. Code, §§ 6250 et seq.).
(B) Nothing in this paragraph prohibits any party to a Board hearing, Board Members, or Board Staff from referring to information described in this paragraph in briefs filed under this division, or in a manner that will not disclose any person's actual address, telephone number, social security number, federal identification number, or bank account number at a Board hearing conducted during an open session at a public meeting.
Credits
Note: Authority cited: Article XIII, Section 11, California Constitution; Sections 15606 and 15640, Government Code; and Sections 251, 1840, 11651, 13170 and 32451, Revenue and Taxation Code. Reference: Article XIII, Section 11, California Constitution; Sections 6254, 11124.1, 11125.1, 15606, 15619 and 15640, Government Code; and Sections 40, 251, 743, 833, 1840, 11651, 11655, 13170, 30451, 30455, 32451 and 32455, Revenue and Taxation Code.
History
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of section heading, section and Note filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Change without regulatory effect repealing subsection (a), relettering subsections, amending newly designated subsections (a), (c)(1)-(2), (d)(1)(A), (d)(2) and amending Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
This database is current through 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 18, § 5573, 18 CA ADC § 5573
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