California Revenue and Taxation Code

§ 7099.1

RTC § 7099.1 Effective Oct 11, 2009Div. 2 · Part 1 · Ch. 8 · Art. 3

Statute text

(a)(1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article 3 (commencing with Section 950) of Chapter 4 of Division 8 of the Evidence Code, also shall apply to a communication between a taxpayer and any federally authorized tax practitioner to the extent the communication would be considered a privileged communication if it were between a client and an attorney. A federally authorized tax practitioner has the legal obligation and duty to maintain confidentiality with respect to such communication.

(2)Paragraph (1) may only be asserted in any noncriminal tax matter before the State Board of Equalization.

(3)For purposes of this section:

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Legislative history

Added by Stats. 2009, Ch. 411, Sec. 1. (AB 129) Effective October 11, 2009.