59-1-403 - Confidentiality -- Exceptions -- Penalty -- Application to property tax.
59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
(1) (a) Any of the following may not divulge or make known in any manner anyinformation gained by that person from any return filed with the commission:
(i) a tax commissioner;
(ii) an agent, clerk, or other officer or employee of the commission; or
(iii) a representative, agent, clerk, or other officer or employee of any county, city, ortown.
(b) An official charged with the custody of a return filed with the commission is notrequired to produce the return or evidence of anything contained in the return in any action orproceeding in any court, except:
(i) in accordance with judicial order;
(ii) on behalf of the commission in any action or proceeding under:
(A) this title; or
(B) other law under which persons are required to file returns with the commission;
(iii) on behalf of the commission in any action or proceeding to which the commission isa party; or
(iv) on behalf of any party to any action or proceeding under this title if the report orfacts shown by the return are directly involved in the action or proceeding.
(c) Notwithstanding Subsection (1)(b), a court may require the production of, and mayadmit in evidence, any portion of a return or of the facts shown by the return, as are specificallypertinent to the action or proceeding.
(2) This section does not prohibit:
(a) a person or that person's duly authorized representative from receiving a copy of anyreturn or report filed in connection with that person's own tax;
(b) the publication of statistics as long as the statistics are classified to prevent theidentification of particular reports or returns; and
(c) the inspection by the attorney general or other legal representative of the state of thereport or return of any taxpayer:
(i) who brings action to set aside or review a tax based on the report or return;
(ii) against whom an action or proceeding is contemplated or has been instituted underthis title; or
(iii) against whom the state has an unsatisfied money judgment.
(3) (a) Notwithstanding Subsection (1) and for purposes of administration, thecommission may by rule, made in accordance with Title 63G, Chapter 3, Utah AdministrativeRulemaking Act, provide for a reciprocal exchange of information with:
(i) the United States Internal Revenue Service; or
(ii) the revenue service of any other state.
(b) Notwithstanding Subsection (1) and for all taxes except individual income tax andcorporate franchise tax, the commission may by rule, made in accordance with Title 63G,Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns andother written statements with the federal government, any other state, any of the politicalsubdivisions of another state, or any political subdivision of this state, except as limited bySections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federalgovernment grant substantially similar privileges to this state.
(c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,Utah Administrative Rulemaking Act, provide for the issuance of information concerning theidentity and other information of taxpayers who have failed to file tax returns or to pay any taxdue.
(d) Notwithstanding Subsection (1), the commission shall provide to the Solid andHazardous Waste Control Board executive secretary, as defined in Section 19-6-102, asrequested by the executive secretary, any records, returns, or other information filed with thecommission under Chapter 13, Motor and Special Fuel Tax Act, or Section 19-6-410.5 regardingthe environmental assurance program participation fee.
(e) Notwithstanding Subsection (1), at the request of any person the commission shallprovide that person sales and purchase volume data reported to the commission on a report,return, or other information filed with the commission under:
(i) Chapter 13, Part 2, Motor Fuel; or
(ii) Chapter 13, Part 4, Aviation Fuel.
(f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,as defined in Section 59-22-202, the commission shall report to the manufacturer:
(i) the quantity of cigarettes, as defined in Section 59-22-202, produced by themanufacturer and reported to the commission for the previous calendar year under Section59-14-407; and
(ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by themanufacturer for which a tax refund was granted during the previous calendar year under Section59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).
(g) Notwithstanding Subsection (1), the commission shall notify manufacturers,distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibitedfrom selling cigarettes to consumers within the state under Subsection 59-14-210(2).
(h) Notwithstanding Subsection (1), the commission may:
(i) provide to the Division of Consumer Protection within the Department of Commerceand the attorney general data:
(A) reported to the commission under Section 59-14-212; or
(B) related to a violation under Section 59-14-211; and
(ii) upon request provide to any person data reported to the commission underSubsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
(i) Notwithstanding Subsection (1), the commission shall, at the request of a committeeof the Legislature, Office of the Legislative Fiscal Analyst, or Governor's Office of Planning andBudget, provide to the committee or office the total amount of revenues collected by thecommission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period specifiedby the committee or office.
(j) Notwithstanding Subsection (1), the commission shall make the directory required bySection 59-14-603 available for public inspection.
(k) Notwithstanding Subsection (1), the commission may share information with federal,state, or local agencies as provided in Subsection 59-14-606(3).
(l) (i) Notwithstanding Subsection (1), the commission shall provide the Office ofRecovery Services within the Department of Human Services any relevant information obtainedfrom a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer who hasbecome obligated to the Office of Recovery Services.
(ii) The information described in Subsection (3)(l)(i) may be provided by the Office ofRecovery Services to any other state's child support collection agency involved in enforcing thatsupport obligation.
(m) (i) Notwithstanding Subsection (1), upon request from the state court administrator,the commission shall provide to the state court administrator, the name, address, telephonenumber, county of residence, and Social Security number on resident returns filed under Chapter10, Individual Income Tax Act.
(ii) The state court administrator may use the information described in Subsection(3)(m)(i) only as a source list for the master jury list described in Section 78B-1-106.
(n) Notwithstanding Subsection (1), the commission shall at the request of a committee,commission, or task force of the Legislature provide to the committee, commission, or task forceof the Legislature any information relating to a tax imposed under Chapter 9, Taxation ofAdmitted Insurers, relating to the study required by Section 59-9-101.
(o) (i) As used in this Subsection (3)(o), "office" means the:
(A) Office of the Legislative Fiscal Analyst; or
(B) Office of Legislative Research and General Counsel.
(ii) Notwithstanding Subsection (1) and except as provided in Subsection (3)(o)(iii), thecommission shall at the request of an office provide to the office all information:
(A) gained by the commission; and
(B) required to be attached to or included in returns filed with the commission.
(iii) (A) An office may not request and the commission may not provide to an office aperson's:
(I) address;
(II) name;
(III) Social Security number; or
(IV) taxpayer identification number.
(B) The commission shall in all instances protect the privacy of a person as required bySubsection (3)(o)(iii)(A).
(iv) An office may provide information received from the commission in accordancewith this Subsection (3)(o) only:
(A) as:
(I) a fiscal estimate;
(II) fiscal note information; or
(III) statistical information; and
(B) if the information is classified to prevent the identification of a particular return.
(v) (A) A person may not request information from an office under Title 63G, Chapter 2,Government Records Access and Management Act, or this section, if that office received theinformation from the commission in accordance with this Subsection (3)(o).
(B) An office may not provide to a person that requests information in accordance withSubsection (3)(o)(v)(A) any information other than the information the office provides inaccordance with Subsection (3)(o)(iv).
(p) Notwithstanding Subsection (1), the commission may provide to the governing boardof the agreement or a taxing official of another state, the District of Columbia, the United States,or a territory of the United States:
(i) the following relating to an agreement sales and use tax:
(A) information contained in a return filed with the commission;
(B) information contained in a report filed with the commission;
(C) a schedule related to Subsection (3)(p)(i)(A) or (B); or
(D) a document filed with the commission; or
(ii) a report of an audit or investigation made with respect to an agreement sales and usetax.
(q) Notwithstanding Subsection (1), the commission may provide informationconcerning a taxpayer's state income tax return or state income tax withholding information tothe Driver License Division if the Driver License Division:
(i) requests the information; and
(ii) provides the commission with a signed release form from the taxpayer allowing theDriver License Division access to the information.
(r) Notwithstanding Subsection (1), the commission shall provide to the Utah State 911Committee the information requested by the Utah State 911 Committee under Subsection53-10-602(3).
(s) Notwithstanding Subsection (1), the commission may provide to the UtahEducational Savings Plan information related to a resident or nonresident individual'scontribution to a Utah Educational Savings Plan account as designated on the resident ornonresident's individual income tax return under Section 59-10-1313.
(t) Notwithstanding Subsection (1), the commission shall provide an eligibility workerwith the Children's Health Insurance Program with the adjusted gross income of an individual if:
(i) an eligibility worker with the Children's Health Insurance Program requests theinformation from the Utah State Tax Commission; and
(ii) the eligibility worker has complied with the identity verification and consentprovisions of Section 26-40-105.
(4) (a) Reports and returns shall be preserved for at least three years.
(b) After the three-year period provided in Subsection (4)(a) the commission may destroya report or return.
(5) (a) Any person who violates this section is guilty of a class A misdemeanor.
(b) If the person described in Subsection (5)(a) is an officer or employee of the state, theperson shall be dismissed from office and be disqualified from holding public office in this statefor a period of five years thereafter.
(c) Notwithstanding Subsection (5)(a) or (b), an office that requests information inaccordance with Subsection (3)(o)(iii) or a person that requests information in accordance withSubsection (3)(o)(v):
(i) is not guilty of a class A misdemeanor; and
(ii) is not subject to:
(A) dismissal from office in accordance with Subsection (5)(b); or
(B) disqualification from holding public office in accordance with Subsection (5)(b).
(6) Except as provided in Section 59-1-404, this part does not apply to the property tax.
Amended by Chapter 6, 2010 General Session
Amended by Chapter 67, 2010 General Session