2011 California Code
Unemployment Insurance Code
DIVISION 6. WITHHOLDING TAX ON WAGES [13000 - 13101]
CHAPTER 1. General Provisions
Section 13018
(a) Except as otherwise provided by this division or other express provision of law, the information furnished or secured pursuant to this division shall be used solely for the purpose of administering the tax laws or other laws administered by the person or agency obtaining it. Any willful unauthorized inspection or unwarranted disclosure or use of the information by the person or agency, or the employees and officers thereof, is a misdemeanor. For purposes of this section, inspection means any examination of confidential information furnished or secured pursuant to this division.
(b) The department shall notify a taxpayer of any known incidents of willful unauthorized inspection or unwarranted disclosure or use of the taxpayer s confidential tax records, but only if criminal charges have been filed for the willful unauthorized inspection or unwarranted disclosure.
(Added by Stats. 1998, Ch. 623, Sec. 4. Effective January 1, 1999.)
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