{"data":{"id":"us-ca/gov-13995.108","jurisdiction":"us-ca","citation":"GOV § 13995.108","heading":"","body":"(a) The county may require assessed businesses to maintain books and records that reflect their income or sales as reflected in the assessment, and to furnish the county treasurer/tax collector with any information that may, from time to time, be requested by the treasurer/tax collector, and to permit the inspection by the treasurer/tax collector of portions of books and records that relate to the amount of assessment.\n(b) Information pertaining to assessed businesses obtained by the county treasurer/tax collector pursuant to this chapter shall be confidential and shall not be disclosed except to a person with authority to obtain the information, any attorney hired by the county treasurer/tax collector who is employed to give legal advice upon that information, or by court order.\n(c) Information obtained by the county treasurer/tax collector in order to determine the assessment level for an assessed business shall be exempt from the California Public Records Act (Chapter 3.5 (commencing with Section 6250) of Division 7 of Title 1).","path":["Government Code - GOV","TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","DIVISION 3. EXECUTIVE DEPARTMENT [11000. - 15990.3.]","PART 4.7. BUSINESS AND TOURISM [13995. - 13998.12.]","CHAPTER 1. California Tourism Marketing Act [13995. - 13995.118.]","ARTICLE 10. Los Angeles County Tourism Marketing [13995.100. - 13995.118.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"e3faf2653f624679a345b11d482fe122d48233f4539bfef74ca57677b3581408","source_id":"us-ca","stale":false,"prev":"us-ca/gov-13995.107","next":"us-ca/gov-13995.109"},"notice":"GroundRules: Original legal text. Not legal advice."}