California Revenue and Taxation Code

§ 19548.8

RTC § 19548.8 Effective Jun 27, 2019Div. 2 · Part 10.2 · Ch. 7 · Art. 2

Statute text

(a)(1) The Franchise Tax Board shall disclose to the California Health Benefit Exchange individual income tax return information described in paragraph (2) and other information related to the income tax return in the records of the Franchise Tax Board, through information sharing agreements or data interfaces, for purposes of providing the notification required under Section 100720 of the Government Code.

(2)Individual income tax return information that may be disclosed to the California Health Benefit Exchange pursuant to this section is limited to the following information from the individual income tax return of a taxpayer who fails to report minimum essential coverage, as required by Section 100705 of the Government Code, or fails to reconcile the advanced premium assistance subsidy, as required by Section 100810 of the Government Code:

(A)Taxpayer name or, in the case of taxpayers filing a joint return, the names of both spouses or domestic partners.

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Legislative history

Added by Stats. 2019, Ch. 38, Sec. 41. (SB 78) Effective June 27, 2019.