(a) Access to public records maintained by the Board is governed by the California Public Records Act (Government Code Section 6250 and following). The term “public record,” as used in this article, is defined in subdivision (e) of Section 6252 of the Government Code.

(b) The purpose of this article is to facilitate public access to Board records so as to provide a better understanding of the tax and fee programs administered by the Board. Therefore, the information in this article is not directly applicable to a request by a taxpayer or taxpayer's representative to obtain copies of records pertaining to the taxpayer's own account(s). Nonetheless, a request for a taxpayer's own records may be addressed to the Executive Director or Disclosure Officer as provided in Regulation 8004.