Lyons

Plaintiffs appeal from an order denying their application for preliminary injunction in this action brought against respondent Assessor of San Mateo County. The complaint alleged that respondent levied an “escaped assessment” upon office equipment belonging to appellants, on the basis of information obtained from appellants’ state and federal income tax returns. Appellants prayed for a declaration that it was unlawful for the assessor to look at their tax returns and for an injunction against the use of information obtained thereby in any assessment proceedings. The appeal is from the trial court’s order denying a preliminary injunction. We uphold the trial court’s determination that Revenue and Taxation Code section 19286 authorizes the Franchise Tax Board to supply county assessors with information taken from income tax returns filed with the board.

Under section 19282 of the Revenue and Taxation Code, it is a misdemeanor for the Franchise Tax Board or its employees to disclose "information *981 from income tax returns unless authorized by statute. In Webb v. Standard Oil Co. (1957) 49 Cal.2d 509, 513 [ 319 P.2d 621 ], the California Supreme Court held that the effect…