§ 15651
87 words·~1 min read·
/ca/government-code/15651A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In light of State Board of Equalization v. Superior Court, 10 Cal.App.4th 1177, in which the Court of Appeal affirmed an order of the superior court that the State Board of Equalization disclose its working law, it is the intent of the Legislature, in enacting this chapter, to establish procedures and mechanisms that facilitate maximum accessibility to the public records maintained by the board.
(b)The Legislature finds and declares that greater disclosure and better understanding of tax laws and regulations will encourage increased tax compliance.