2005 California Revenue and Taxation Code Sections 41128-41132 Article 1. Regulations, Records and Reports

41128.  The board shall enforce the provisions of this part and may
prescribe, adopt, and enforce rules and regulations relating to the
administration and enforcement of this part.  The board shall not
prescribe, adopt or enforce any rule or regulation which has the
effect, directly or indirectly, of altering the terms and conditions
of service of a service supplier serving the general public, other
than the imposition of the surcharge.
41129.  Every service supplier in this state shall keep such records
pertaining thereto in such form as the board may require.
41130.  Upon proper notification to the service supplier, the board
or its authorized representative shall have the right to inspect and
audit all records and returns of the service supplier at all
reasonable times.
41131.  The board shall have full access to records of the Public
Utilities Commission, and any political subdivision or public agency
of this state that regulates, operates or owns a public utility,
which pertain to the furnishing of telephone communication services
in this state.
41132.  (a) Except as otherwise provided by law, any person who is
engaged in the business of preparing, or providing services in
connection with the preparation of, returns under Chapter 4
(commencing with Section 41050), or any person who for compensation
prepares any such return for any other person, and who knowingly or
recklessly does either of the following, shall be guilty of a
misdemeanor, and, upon conviction thereof, shall be fined not more
than one thousand dollars ($1,000) or imprisoned no more than one
year, or both, together with the costs of prosecution:
   (1) Discloses any information furnished to him or her for, or in
connection with, the preparation of the return.
   (2) Uses that information for any purpose other than to prepare,
or assist in preparing, the return.
   (b) Subdivision (a) shall not apply to disclosure of information
if that disclosure is made pursuant to the person's consent or
pursuant to a subpoena, court order, or other compulsory legal
process.