§ 19544
62 words·~1 min read·
/ca/revenue-and-taxation-code/19544A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Nothing in Section 19542, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining those standards, if the Franchise Tax Board determines that the disclosure will seriously impair assessment, collection, or enforcement under this part.