California Unemployment Insurance Code

§ 13019

UIC § 13019 Effective Oct 11, 2009Div. 6 · Ch. 1

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.

(2)Paragraph (1) may only be asserted in any noncriminal tax matter before the Employment Development Department.

(3)For purposes of this section:

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Legislative history

Added by Stats. 2009, Ch. 411, Sec. 3. (AB 129) Effective October 11, 2009.