§ 44-19-30 - Information confidential – Types of disclosure authorized.
SECTION 44-19-30
§ 44-19-30 Information confidential –Types of disclosure authorized. – (a) It is unlawful, except in proceedings before a court of competentjurisdiction or to collect the taxes or enforce the penalties provided bychapters 18 and 19 of this title, for the tax administrator or any personhaving an administrative duty under those chapters to make known in any mannerwhatever the business affairs, operations, or information obtained by aninvestigation of records and equipment of any retailer or any other personvisited or examined in the discharge of official duty, or the amount or sourceof income, profits, losses, expenditures, or any particular, stated ordisclosed in any return, or to permit any return or copy or any book containingany abstract or particulars to be seen or examined by any person. The taxadministrator may authorize examination of his or her records and the returnsfiled with the administrator by the tax authorities of another state or of thefederal government if a reciprocal arrangement exists.
(b) Nothing in this section shall be construed to prevent thedisclosure or publication of statistical or other information where theidentity of individual taxpayers is not made known.
(c) The tax administrator may make available to the taxingofficials of the various towns and cities of the state, for tax purposes only,any information that the administrator considers proper concerning stateresidents registering motor vehicles in other states.