2005 California Revenue and Taxation Code Sections 16910-16911 Article 2. Inspection of Records

16910.  All information and records acquired by the Controller or
any of his 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.
16911.  The Controller may allow any local, state, or federal
official charged with the administration of any tax law to examine
his generation skipping transfer tax records under such rules and
regulations as he may prescribe.