CHAPTER 4. Financial Records and Tax Records [7925.000. - 7925.015.]

Cal. Government Code - GOV 4.

in effect

Cal. Government Code - GOV § 7925.000. Section 7925.000.

Except as provided in Sections 7924.510, 7924.700, and 7929.610, this division does not require the disclosure of information required from any taxpayer in connection with the collection of local taxes if that information is received in confidence and disclosure of it to other persons would result in unfair competitive disadvantage to the person supplying the information.

Cal. Government Code - GOV § 7925.005. Section 7925.005.

Except as provided in Sections 7924.510, 7924.700, and 7929.610, this division does not require the disclosure of a statement of personal worth or personal financial data required by a licensing agency and filed by an applicant with the licensing agency to establish the applicant’s personal qualification for the license, certificate, or permit requested.

Cal. Government Code - GOV § 7925.010. Section 7925.010.

Except as provided in Sections 7924.510, 7924.700, and 7929.610, this division does not require the disclosure of any of the following records: (a) Financial data contained in an application for registration, or registration renewal, as a service contractor, which is filed with the Director of Consumer Affairs pursuant to Chapter 20 (commencing with Section 9800) of Division 3 of the Business and Professions Code, for the purpose of establishing the service contractor’s net worth. (b) Financial data regarding the funded accounts held in escrow for service contracts held in force in this state by a service contractor.

Cal. Government Code - GOV § 7925.015. Section 7925.015.

This division does not require the disclosure of records that the Controller and third-party auditors obtain the possession of as a result of an examination of records pursuant to Section 1571 of the Code of Civil Procedure, other than records of property that should have been reported to the Controller as unclaimed property.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026