50159-50162

REVENUE AND TAXATION CODE
SECTION 50159-50162




50159.  (a) The board shall provide any information obtained under
this part to the State Water Resources Control Board, including any
information regarding underground storage tanks containing petroleum.
   (b) The State Water Resources Control Board and the board may
utilize any information obtained pursuant to this part to develop
data on underground storage tanks containing petroleum within the
state. Notwithstanding Section 50161, the State Water Resources
Control Board may make this underground storage tank data available
to the public.
   (c) The board may disclose otherwise confidential information
obtained from the lessee or operator of an underground storage tank,
or from the person who sold or provided petroleum to the lessee or
operator of the underground storage tank, only to the fee payer and
only to the extent that this information is necessary for assessment,
administration, and verification of the underground storage tank
fee.


50160.  A fee payer's successors, receivers, trustees, executors,
administrators, assignees, or guarantors, if directly interested, may
be given information regarding the determination of any unpaid fee
or the amount of fees, interest, or penalties required to be
collected or assessed.



50161.  Except as provided in subdivisions (b) and (c) of Section
50159 and Section 50162, this chapter does not limit or increase
public access to information on any aspect of petroleum contained in
underground storage tanks made available pursuant to any other state
or local law, regulation, or ordinance.



50162.  (a) Upon request from the officials to whom is entrusted the
enforcement of the motor fuel tax laws of another government, the
board may furnish to those officials any information in the
possession of the board that is deemed essential to the enforcement
of the motor fuel tax laws. Any information so furnished shall not be
used for any purpose other than that for which it was furnished.
   (b) The board may furnish to any state or federal agency
investigating violations of or enforcing any state or federal law
related to motor fuels any motor fuel information in the possession
of the board that is deemed necessary for the enforcement of those
laws.