California Revenue and Taxation Code

§ 19504.5

RTC § 19504.5 Effective Oct 10, 1999Div. 2 · Part 10.2 · Ch. 7 · Art. 1

Statute text

(a)(1) Except as provided in subdivision (b), no subpoena may be issued under this part and the Franchise Tax Board may not begin any action under Article 2 (commencing with Section 1180) of Chapter 2 of Part 1 of Division 3 of Title 2 of the Government Code to enforce any subpoena to produce or analyze any tax-related computer software source code.

(2)Any software and related materials that are provided to the Franchise Tax Board under this part shall be subject to the safeguards under subdivision (c).

(b)(1) Paragraph (1) of subdivision (a) shall not apply to any portion, item, or component of the tax-related computer software source code if all of the following apply:

…

Legislative history

Added by Stats. 1999, Ch. 931, Sec. 27. Effective October 10, 1999.