California Legal Codes and Statutes

§ 19561

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
(a)Notwithstanding any other section of law, the Franchise Tax Board may charge a fee for providing persons with copies of their tax returns. The fee shall include the costs of handling requests, copying documents, and postage.
(b)Fees received under this section shall be handled in accordance with Section 19605.

Cite this section

Cal. Rev. & Tax. Code § 19561 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-7-administration-of-tax/article-2-disclosure-of-information/section-19561

Other sections in Article 2 - Disclosure of Information

§ 19542§ 19542.1§ 19542.3§ 19543§ 19544§ 19545§ 19546§ 19546.5§ 19547§ 19547.5…§ 19562§ 19563§ 19564§ 19565§ 19566§ 19567§ 19570§ 19571§ 19572§ 19572.5

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.