(a) A copy of the prior year’s federal and state personal income tax returns shall be attached to the income and expense declaration of each party.

(b) A party shall not disclose the contents or provide copies of the other party’s tax returns to anyone except the court, the party’s attorney, the party’s accountant, or other financial consultant assisting with matters relating to the proceeding, or any other person permitted by the court.

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Terms Used In California Family Code 3665

  • Income and expense declaration: means the form for an income and expense declaration in family law matters adopted by the Judicial Council. See California Family Code 95
  • Person: includes a natural person, firm, association, organization, partnership, business trust, corporation, limited liability company, or public entity. See California Family Code 105
  • Proceeding: includes an action. See California Family Code 110
  • State: means a state of the United States, the District of Columbia, or a commonwealth, territory, or insular possession subject to the jurisdiction of the United States. See California Family Code 145

(c) The tax returns shall be controlled by the court as provided in Section 3552.

(Enacted by Stats. 1992, Ch. 162, Sec. 10. Operative January 1, 1994.)