Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 290.0034

290.0034 Inspection of Records by Internal Revenue Service. The assessor is required, pursuant to an administrative summons issued by the Internal Revenue Service under Title 26 of the United States Code, section 7602, to produce information contained in property tax records made confidential under Revenue and Taxation Code sections 408, 451, or 481 where the federal interest in disclosure outweighs the state interest in confidentiality, but is prohibited from producing such information where the state interest prevails. Such information must be produced in any case in compliance with a specific court order. OAG 7/30/1985 (No. 84-1104, Vol. 68, p. 209).