§ 44-1-14 - Disclosure of information to tax officials of federal government or other states, or to other persons.
SECTION 44-1-14
§ 44-1-14 Disclosure of information to taxofficials of federal government or other states, or to other persons. –Notwithstanding any other provision of law:
(1) The tax administrator may make available to the taxingofficials of any other states or of the federal government for tax purposesonly any information that the administrator may consider proper contained intax reports or returns or any audit or the report of any investigation madewith respect to them, filed pursuant to the tax laws of this state; provided,that other states or the federal government grant like privileges to the taxingofficials of this state;
(2) The tax administrator shall not permit any federal returnor federal return information to be inspected by, or disclosed to, anindividual who is the chief executive officer of the state or any person otherthan:
(i) To another employee of the tax division for the purposeof, and only to the extent necessary in, the administration of the state taxlaws for which the tax division is responsible;
(ii) To another officer or employee of the state to whom thedisclosure is necessary in connection with processing, storage, andtransmission of those returns and return information and solely for purposes ofstate tax administration;
(iii) To another person for the purpose of, but only to theextent necessary in, the programming, maintenance, repair, testing, andprocurement of equipment used in processing or transmission of those returnsand return information; or
(iv) To a legal representative of the tax division,personally and directly engaged in, and solely for use in, preparation for acivil or civil criminal proceeding (or investigation which may result in aproceeding) before a state administrative body, grand jury, or court in amatter involving state tax administration, but only if:
(A) The taxpayer is or may be a party to the proceeding;
(B) The treatment of an item reflected on the return is ormay be related to the resolution of an issue in the proceeding orinvestigation; or
(C) The return or return information relates, or may relate,to a transactional relationship between a person who is or may be a party tothe proceeding and the taxpayer that affects or may affect the resolution of anissue in a proceeding or investigation.