State Codes and Statutes
Statutes > California > Gov > 15650-15653GOVERNMENT CODE
SECTION 15650-15653
15650. For purposes of this chapter, "public record" means any public record as defined in subdivision (d) of Section 6252. 15651. (a) In light of State Board of Equalization v. Superior Court, 10 Cal.App.4th 1177, in which the Court of Appeal affirmed an order of the superior court that the State Board of Equalization disclose its working law, it is the intent of the Legislature, in enacting this chapter, to establish procedures and mechanisms that facilitate maximum accessibility to the public records maintained by the board. (b) The Legislature finds and declares that greater disclosure and better understanding of tax laws and regulations will encourage increased tax compliance. 15652. Pursuant to Section 6253, the State Board of Equalization shall adopt regulations to establish procedures and guidelines to access public records. These regulations shall facilitate maximum public accessibility to the board's public records. These regulations shall specifically identify and describe the types of public records pertaining to the tax and the fee programs maintained by the board. 15653. Notwithstanding Section 7550.5, the State Board of Equalization shall study and report to the Legislature, on or before January 1, 2000, on the feasibility and cost of creating and maintaining a subject matter index of public records pertaining to the tax and fee program administered by the board.
