California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 46621

Official textleginfo.legislature.ca.govlast amended

# (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 nonfee 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 underground storage tank fee 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.

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Nearby sections (25 sections)
  1. 46607.3
  2. 46607.4
  3. 46611
  4. 46612
  5. 46613
  6. 46614
  7. 46615
  8. 46616
  9. 46617
  10. 46618
  11. 46619
  12. 46620
  13. 46621
  14. 46622
  15. 46623
  16. 46623.5
  17. 46624
  18. 46625
  19. 46626
  20. 46627
  21. 46628
  22. 46651
  23. 46652
  24. 46653
  25. 46701
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