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131.190 Information acquired in tax administration not to be divulged -- Exceptions.

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Page 1 of 3 131.190 Information acquired in tax administration not to be divulged -- Exceptions. (1) (a) No present or former commissioner or employee of the Department of Revenue, present or former member of a county board of assessment appeals, <br>present or former property valuation administrator or employee, present or <br>former secretary or employee of the Finance and Administration Cabinet, <br>former secretary or employee of the Revenue Cabinet, or any other person, <br>shall intentionally and without authorization inspect or divulge any <br>information acquired by him of the affairs of any person, or information <br>regarding the tax schedules, returns, or reports required to be filed with the <br>department or other proper officer, or any information produced by a hearing <br>or investigation, insofar as the information may have to do with the affairs of <br>the person's business. (b) The prohibition established by paragraph (a) of this subsection does not extend to: <br>1. Information required in prosecutions for making false reports or returns <br>of property for taxation, or any other infraction of the tax laws; 2. Any matter properly entered upon any assessment record, or in any way <br>made a matter of public record; 3. Furnishing any taxpayer or his properly authorized agent with <br>information respecting his own return; 4. Testimony provided by the commissioner or any employee of the <br>Department of Revenue in any court, or the introduction as evidence of <br>returns or reports filed with the department, in an action for violation of <br>state or federal tax laws or in any action challenging state or federal tax <br>laws; 5. Providing an owner of unmined coal, oil or gas reserves, and other <br>mineral or energy resources assessed under KRS 132.820(1), or owners <br>of surface land under which the unmined minerals lie, factual <br>information about the owner's property derived from third-party returns <br>filed for that owner's property, under the provisions of KRS 132.820(2), <br>that is used to determine the owner's assessment. This information shall <br>be provided to the owner on a confidential basis, and the owner shall be <br>subject to the penalties provided in KRS 131.990(2). The third-party <br>filer shall be given prior notice of any disclosure of information to the <br>owner that was provided by the third-party filer; or 6. Providing to a third-party purchaser pursuant to an order entered in a <br>foreclosure action filed in a court of competent jurisdiction, factual <br>information related to the owner or lessee of coal, oil, gas reserves, or <br>any other mineral resources assessed under KRS 132.820(1). The <br>department may promulgate an administrative regulation establishing a <br>fee schedule for the provision of the information described in this Page 2 of 3 subparagraph. Any fee imposed shall not exceed the greater of the actual <br>cost of providing the information or ten dollars (&#36;10). (2) The commissioner shall make available any information for official use only and on a confidential basis to the proper officer, agency, board or commission of this state, <br>any Kentucky county, any Kentucky city, any other state, or the federal government, <br>under reciprocal agreements whereby the department shall receive similar or useful <br>information in return. (3) Statistics of tax-paid gasoline gallonage reported monthly to the Department of Revenue under the gasoline excise tax law may be made public by the department. (4) Access to and inspection of information received from the Internal Revenue Service is for Department of Revenue use only, and is restricted to tax administration <br>purposes. Notwithstanding the provisions of this section to the contrary, information <br>received from the Internal Revenue Service shall not be made available to any other <br>agency of state government, or any county, city, or other state, and shall not be <br>inspected intentionally and without authorization by any present secretary or <br>employee of the Finance and Administration Cabinet, commissioner or employee of <br>the Department of Revenue, or any other person. (5) Statistics of crude oil as reported to the Department of Revenue under the crude oil excise tax requirements of KRS Chapter 137 and statistics of natural gas production <br>as reported to the Department of Revenue under the natural resources severance tax <br>requirements of KRS Chapter 143A may be made public by the department by <br>release to the Energy and Environment Cabinet, Department for Natural Resources. (6) Notwithstanding any provision of law to the contrary, beginning with mine-map submissions for the 1989 tax year, the department may make public or divulge only <br>those portions of mine maps submitted by taxpayers to the department pursuant to <br>KRS Chapter 132 for ad valorem tax purposes that depict the boundaries of mined-<br>out parcel areas. These electronic maps shall not be relied upon to determine actual <br>boundaries of mined-out parcel areas. Property boundaries contained in mine maps <br>required under KRS Chapters 350 and 352 shall not be construed to constitute land <br>surveying or boundary surveys as defined by KRS 322.010 and any administrative <br>regulations promulgated thereto. (7) Notwithstanding any other provision of the Kentucky Revised Statutes, the department may divulge to the applicable school districts on a confidential basis any <br>utility gross receipts license tax return information that is necessary to administer <br>the provisions of KRS 160.613 to 160.617. Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 24, sec. 92, effective July 15, 2010; and ch. 75, sec. 14, effective April 7, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 126, effective <br>June 20, 2005; ch. 123, sec. 14, effective June 20, 2005; and ch. 184, sec. 5, effective <br>June 20, 2005. -- Amended 2003 Ky. Acts ch. 87, sec. 1, effective June 24, 2003. -- <br>Amended 2000 Ky. Acts ch. 503, sec. 2, effective July 14, 2000. -- Amended 1998 <br>Ky. Acts ch. 134, sec. 3, effective July 15, 1998. -- Amended 1994 Ky. Acts ch. 326, <br>sec. 1, effective July 15, 1994; and ch. 508, sec. 44, effective July 15, 1994. -- <br>Amended 1982 Ky. Acts ch. 47, sec. 1, effective July 15, 1982. -- Amended 1978 <br>Ky. Acts ch. 233, sec. 8, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 163, Page 3 of 3 sec. 1. -- Amended 1942 Ky. Acts ch. 64, secs. 1 and 3. -- Recodified 1942 Ky. Acts <br>ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h-15. Legislative Research Commission Note (7/15/2010). This section was amended by 2010 Ky. Acts chs. 24 and 75, which do not appear to be in conflict and have been <br>codified together.