2005 California Revenue and Taxation Code Sections 14251-14252 Article 4. Information Confidential

14251.  All information and records acquired by the Controller or
any of his or her employees are confidential in nature, and except
insofar as may be necessary for the enforcement of this part or as
may be permitted by this article, shall not be disclosed by any of
them.
   Except insofar as may be necessary for the enforcement of this
part or as may be permitted by this article, any former or incumbent
Controller or employee of the Controller who discloses any
information acquired by any inspection or examination made pursuant
to this article is guilty of a felony, and upon conviction shall be
imprisoned in the state prison.
14252.  The Controller may allow any local, state, or federal
official charged with the administration of any tax law to examine
his or her estate tax records under those rules and regulations as he
or she may prescribe.