Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 180.7000

180.7000 Use of Actual Taxpayer Names in Presentations. A consultant who has access to the Board's records pursuant to its contract with a local government entity makes presentations to various cities on matters involving local tax. Handouts are issued to participants to illustrate the presentations. The handout may not use copies of actual returns from taxpayers. Such release is a violation of section 7056. However, fictitious names, codes and permit numbers may be used. 6/14/94.