California Code, Revenue and Taxation Code - RTC § 46751

(a) The California Department of Tax and Fee Administration shall provide any and all information obtained under this part to the administrator.

(b) The administrator and the California Department of Tax and Fee Administration may use any information obtained pursuant to this part to develop data on oil spill prevention, abatement, and cleanup within the state. Notwithstanding any other provision of this section, the administrator may make oil and renewable fuel spill prevention, abatement, and cleanup public.

(c) It shall be unlawful for the California Department of Tax and Fee Administration or any person having an administrative duty under Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code or Division 7.8 (commencing with Section 8750) of the Public Resources Code to make known, in any manner whatever, the business affairs, operations, or any other information pertaining to a fee payer that was submitted to the California Department of Tax and Fee Administration in a report or return required by this part, or to permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not expressly authorized by subdivision (a), subdivision (d), and this subdivision. However, the Governor may, by general or special order, authorize examination of the records maintained by the California Department of Tax and Fee Administration under this part by other state officers, by officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public.

(d) The California Department of Tax and Fee Administration may furnish to any state or federal agency investigating violations of or enforcing any state or federal law related to crude oil, petroleum products, and renewable fuel any crude oil, petroleum products, and renewable fuel information in the possession of the California Department of Tax and Fee Administration that is deemed necessary for the enforcement of those laws.

(e) Notwithstanding subdivision (c), the successors, receivers, trustees, executors, administrators, assignees, and 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.

(f) Nothing in this section shall be construed as limiting or increasing the public's access to information on any aspect of oil spill prevention, abatement, and cleanup collected pursuant to other state or local laws, regulations, or ordinances.