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This manual consists of four parts: 1. Administration, 2. Personal Income Tax, 3. Business Entities and 4. Special Procedures. Information and operating procedures contained in the manual will help collectors to resolve accounts and to locate delinquent taxpayers and their assets (Reviewed: April 1998).
Explains how the state implements Section 90005 of the Government Code to ensure the confidentiality of filers' records and auditors' working papers. The disclosure prohibitions are designed to encourage taxpayers and assistance claimants in making full and truthful disclosures on income tax returns and property tax and rental assistance claims without fear that the information will be revealed or used against them for some other purpose.
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