Tax administration: disclosure information: Franchise Tax Board and cities.

Existing law authorizes a city that has entered into a reciprocal agreement, as defined, with the Franchise Tax Board to exchange tax information, as provided, but limits the use of that information to employees of the taxing authority of a city. This bill would expand that limitation by authorizing any agent designated by resolution of the city to examine all of the tax information, provided that the resolution certifies that the designated agent satisfies specified conditions.