Cal. Gov. Code § 15570.42

Pursuant to Article 1 (commencing with Section 7922.630) of Chapter 2 of Part 3 of Division 10 of Title 1, the department shall adopt regulations to establish procedures and guidelines to access public records. These regulations shall facilitate maximum public accessibility to the department’s public records. These regulations shall specifically identify and describe the types of public records pertaining to the tax and the fee programs administered by the department.