Cal. Revenue and Taxation Code § 30459
Cal. Revenue and Taxation Code § 30459
California · California Revenue and Taxation Code · Status: effective · Effective 1993-01-01
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- Citation
- Cal. Revenue and Taxation Code § 30459, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922650
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Full text
(a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes.
(b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment.
(c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities.
(d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include cigarette and tobacco products tax violations.
(e) For the purposes of this section:
(1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency.
(2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.