California Revenue and Taxation Code 41170 – (a) An officer or employee of the department acting in …
(a) An officer or employee of the department acting in connection with any law administered by the department shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax 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.
Terms Used In California Revenue and Taxation Code 41170
- Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- Surcharge: means a tax or taxes levied by this state. See California Revenue and Taxation Code 41013
(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 emergency telephone users surcharge 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.
(Amended by Stats. 2021, Ch. 432, Sec. 148. (SB 824) Effective January 1, 2022.)