Cal. Government Code - GOV § 15650. Section 15650.
For purposes of this chapter, “public record” means any public record as defined in Section 7920.530.
CHAPTER 3. Access to Public Records [15650. - 15653.]
Cal. Government Code - GOV 3.
in effectCal. Government Code - GOV § 15651. Section 15651.
(a)
In light of State Board of Equalization v. Superior Court, 10 Cal.App.4th 1177, in which the Court of Appeal affirmed an order of the superior court that the State Board of Equalization disclose its working law, it is the intent of the Legislature, in enacting this chapter, to establish procedures and mechanisms that facilitate maximum accessibility to the public records maintained by the board.
(b)
The Legislature finds and declares that greater disclosure and better
understanding of tax laws and regulations will encourage increased tax compliance.
Cal. Government Code - GOV § 15652. Section 15652.
Pursuant to Article 1 (commencing with Section 7922.630) of Chapter 2 of Part 3 of Division 10 of Title 1, the State Board of Equalization shall adopt regulations to establish procedures and guidelines to access public records. These regulations shall facilitate maximum public accessibility to the board’s public records. These regulations shall specifically identify and describe the types of public records pertaining to the tax and the fee programs maintained by the board.
Cal. Government Code - GOV § 15653. Section 15653.
Notwithstanding Section 7550.5, the State Board of Equalization shall study and report to the Legislature, on or before January 1, 2000, on the feasibility and cost of creating and maintaining a subject matter index of public records pertaining to the tax and fee program administered by the board.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026