California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS |
Chapter 2. Returns |
ARTICLE 3. General Provisions Applicable to All Persons |
Section 18621.7.
Latest version.
-
The Franchise Tax Board shall not approve for electronic filing any proprietary filing software or electronic tax preparation forms that require a taxpayer to consent to the disclosure of any information for which a consent to disclose is required by Section 17530.5 of the Business and Professions Code as a condition of access to that software or to those electronic tax preparation forms.
(Added by Stats. 2000, Ch. 1084, Sec. 6. Effective January 1, 2001.)