2005 California Revenue and Taxation Code Sections 55381 CHAPTER 8. DISCLOSURE OF INFORMATION

55381.  (a) If the board collects a fee pursuant to this part on
behalf of a state agency or pursuant to an interagency agreement with
a state agency, or if the fee collected pursuant to this part is
used to fund a program administered by a state agency, the board
shall provide that state agency with any and all information obtained
under this part relating to that fee.
   (b) It shall be unlawful for the board, the state agency for which
the board collects the fee, or any person having an administrative
duty under this part to make known, in any manner whatsoever, the
business affairs, operations, or any other information pertaining to
a feepayer which was submitted to the board in a report or return
required by this part, or to permit any report or copy 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 board under this part by other state officers, by
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.
   (c) Notwithstanding subdivision (b), the successors, receivers,
trustees, executors, administrators, assignees, and guarantors of a
feepayer, if directly interested, may be given information regarding
the determination of any unpaid fees or the amount of the fees,
interest, or penalties required to be collected or assessed.