Section 43651.
Cal. Revenue and Taxation Code - RTC § 43651.
in effect(a)
The California Department of Tax and Fee Administration shall provide to the State Department of Public Health or the Department of Toxic Substances Control any and all information obtained under this part relating to the
fee collected for that agency.
(b)
The Department of Toxic Substances Control and the California Department of Tax and Fee Administration may utilize any information obtained pursuant to this part to develop data on the generation or disposal of hazardous or extremely hazardous waste within the state. Notwithstanding any other provision of this section, the Department of Toxic Substances Control may make waste generation and disposal data available to the public.
(c)
It shall be unlawful for the California Department of Tax and Fee Administration, the State Department of Public Health, the Department of Toxic Substances Control, or any person having an administrative duty under this part to make known, in any manner whatever, the name, business affairs, operations,
or any other information pertaining to a taxpayer
or to permit any return or report, or copy thereof, or any fee billing or book containing any abstract or particulars thereof, to be seen or examined by any person not expressly authorized by subdivision (a) and this subdivision. However, the Governor may, by general or special order, authorize examination of the records maintained by the California Department of Tax and Fee Administration under this part by other state officers, by tax officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public.
(d)
Notwithstanding subdivision (c), the successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information regarding the determination of any unpaid tax or the amount of taxes, interest, or penalties required to be collected or assessed.
(e)
Nothing in this section shall be construed as limiting or increasing the public’s access to information on any aspect of hazardous or extremely hazardous waste generation or disposal collected pursuant to other state or local laws, regulations, or ordinances.
(f)
Notwithstanding subdivision (c), a feepayer may be given otherwise confidential information, subject to the limitations provided in the Information Practices Act
of 1977 (Chapter 1 (commencing with Section 1798) of Title 1.8 of Part 4 of Division 3 of the Civil Code), about another feepayer to the extent the information is necessary to establish that the feepayer is responsible for paying the Childhood Lead Poisoning Prevention Fee imposed pursuant to Chapter 5 (commencing with Section 105275) of Division 103 of the Health and Safety Code due to their historical association with that feepayer.
References
referencesCal. Civil Code - CIV § 1798.
referencesCal. Health and Safety Code - HSC § 105275.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026