Section 17530.6.

(a) Any person, including an individual, firm, corporation, association, partnership, or joint venture, or any employee or agent thereof, shall dispose of any of the information described in Section 17530.5 in a manner including, but not limited to, burning, shredding, electronic deleting, or other appropriate means, so that the identity of the taxpayer may not be determined from the disposed information alone or in combination with other publicly available information. A violation of this section constitutes a misdemeanor.

(b) This section shall not become operative if Assembly Bill 2246 of the 1999–2000 Regular Session is enacted and becomes effective on or before January 1, 2001.

(Added by Stats. 2000, Ch. 1084, Sec. 2. Effective January 1, 2001. Subd. (a) is nonoperative pursuant to subd. (b). Note: AB 2246 was enacted as Ch. 1039, Stats. 2000.)