California § 19545 - A return or return information may be disclosed in a judicial or administrative p
Full text of California Public Contract Code - PCC § 19545 — A return or return information may be disclosed in a judicial or administrative p, with citation guidance and answers to common questions.
§ 19545. A return or return information may be disclosed in a judicial or administrative p
A return or return information may be disclosed in a judicial or administrative proceeding pertaining to tax administration, if any of the following apply: (a) The taxpayer is a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpayerâs civil or criminal liability, or the collection of the taxpayerâs civil liability with respect to any tax imposed under this part. (b) The treatment of an item reflected on the return is directly related to the resolution of an issue in the proceeding. (c) The return or return information directly relates to a transactional relationship between a person who is a party to the proceeding and the taxpayer which directly affects the resolution of an issue in the proceeding.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19545
What does Public Contract Code - PCC § 19545 cover?
Section 19545 ("A return or return information may be disclosed in a judicial or administrative p") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 19545?
A common citation format is "Public Contract Code - PCC § 19545" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 19545 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.