2005 California Revenue and Taxation Code Sections 46751 CHAPTER 9. DISCLOSURE OF INFORMATION

46751.  (a) The board shall provide any and all information obtained
under this part to the Department of Fish and Game.
   (b) The Department of Fish and Game and the board may utilize any
information obtained pursuant to this part to develop data on oil
spill prevention, abatement, and removal within the state.
Notwithstanding any other provision of this section, the Department
of Fish and Game may make oil spill prevention, abatement, and
removal public.
   (c) It shall be unlawful for the board, or any person having an
administrative duty under Chapter 7.4 (commencing with Section
8670.1) of Division 1 of Title 2 of the Government Code or Division
7.8 (commencing with Section 8750) of the Public Resources Code to
make known, in any manner whatever, the business affairs, operations,
or any other information pertaining to a fee payer which was
submitted to the board in a report or return required by this part,
or to permit any report or copy thereof or any book containing any
abstract or particulars thereof to be seen or examined by any person
not expressly authorized by subdivision (a), subdivision (d), 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.
   (d) The board may furnish to any state or federal agency
investigating violations of or enforcing any state or federal law
related to crude oil and petroleum products any crude oil and
petroleum products information in the possession of the board that is
deemed necessary for the enforcement of those laws.
   (e) Notwithstanding subdivision (c), the successors, receivers,
trustees, executors, administrators, assignees, and guarantors, if
directly interested, may be given information regarding the
determination of any unpaid fee or the amount of fees, interest, or
penalties required to be collected or assessed.
   (f) Nothing in this section shall be construed as limiting or
increasing the public's access to information on any aspect of oil
spill prevention, abatement, and removal collected pursuant to other
state or local laws, regulations, or ordinances.