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Code · California · Revenue and Taxation Code

§ 19557

332 words·~2 min read·/ca/revenue-and-taxation-code/19557

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Notwithstanding any other provision of law, the California Student Aid Commission may annually inform the Franchise Tax Board of the names and social security numbers of the following persons who have, as part of the Student Aid Application for California, signed an authorization in a form and manner mutually agreeable to the Franchise Tax Board and the California Student Aid Commission for the release by the Franchise Tax Board of tax information to the California Student Aid Commission:
(1)All applicants for, or recipients of, student financial aid.
(2)Parents of dependent applicants for, or recipients of, student financial aid.
(3)Spouses of applicants for, or recipients of, student financial aid.
(b)The California Student Aid Commission shall submit the names and social security numbers as authorized in subdivision
(a)in the form and manner prescribed by the Franchise Tax Board.
(c)Upon receipt of this information, the Franchise Tax Board may provide the California Student Aid Commission, from state tax returns of individuals described in subdivision (a), their California adjusted gross income and the California income adjustments as are necessary to calculate their federal adjusted gross income, or any other information from their state tax return, that can be provided by the Franchise Tax Board through its automated process, that the California Student Aid Commission needs to administer the program for which the authorization was given.
(d)All versions of the Student Aid Application for California shall include the authorization described in subdivision (a). The Franchise Tax Board may from time to time audit these authorizations. All processors of the Student Aid Application for California shall provide the Franchise Tax Board with access to any records necessary for completing these audits. The Franchise Tax Board shall report all audit findings to the California Student Aid Commission.
(e)Any unwarranted disclosure or use of the tax information described in subdivision
(c)by the California Student Aid Commission, or its employees and officers thereof, is a misdemeanor as provided in Section 19552.
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