Current through Register Vol. XLI, No. 50, December 13, 2024
Section 83-1-24 - Secrecy of Tax Information24.1. Definitions. For purposes of this section, the following terms shall have these meanings:
(A) "Return" means any tax or information return, declaration or estimated tax, or claim for refund required by, or provided for or permitted under the provisions of the Internal Revenue Code which is filed with the Internal Revenue Service by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments or lists which are supplemental to, or part of, the return so filed.(B) "Return Information" means a taxpayer's identity, the nature, source or amount of his income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, overassessments, or tax payments, whether the tax payer's return was, is being, or will be examined or subject to other investigation or processing, or any other data received by, recorded by, prepared by, furnished to, or collected by the Commissioner with respect to a return or with respect to the determination of the existence or possible existence of liability (or the amount thereof) of any person for any tax, additions to tax, penalty, interest, fine or other imposition or offense and any part of any written determination or any background information relating to such written determination.(C) "Tax Administration" means:(1) The administration, management, conduct, direction, and supervision of the execution and application of the revenue laws or related statutes of the state, and(2) The development and formulation of state tax policy relating to existing or proposed Internal Revenue Laws, or related statutes or the state, and(3) Includes assessment, collection, enforcement, litigation and statistical gathering functions under such laws or statutes.24.2. General Rule. Tax returns and tax return information are confidential and cannot be disclosed except as authorized by law and by the agreement on coordination of tax administration between the Division of Employment Security (hereinafter called the division) and the Internal Revenue Service. Tax return information may be disclosed:
(A) When required in an official investigation by the Commissioner into the amount of tax due;(B) When required in any proceeding instituted by the Commissioner before a court of competent jurisdiction to collect or ascertain the amount of tax due;(C) Under a reciprocity agreement with the proper officer of the United States, or the District of Columbia, or any other state, or any political subdivision of this state: Provided, That such information is given for a proper tax administration purpose and that such other jurisdiction has adopted adequate provisions of law to meet the requirements of Internal Revenue Code '6103 (p)(8); or(D) In the publication or release of statistics so classified to prevent identification of the taxpayer and to prevent identification of particular reports and the items thereof.24.3. Disclosure of returns and return information to designee of taxpayer. The Commissioner may disclose a return or return information to a person designated by the taxpayer. A request for (or consent to) disclosure must be in a written document pertaining solely to the authorized disclosure. This document must be signed and dated by the taxpayer who filed the return, or to whom the return information relates. The taxpayer must also indicate in the written document:
(A) The taxpayer's identity information;(B) The identity of the person to whom the disclosure is to be made;(C) The type of return (or specific portion of the return) or return information (and the particular data) that is to be disclosed;(D) The taxable year or period covered by the return or return information; and(E) Sufficient facts underlying the request for information or assistance to enable the division to determine the nature and extent of the information or assistance requested and the returns or return information to be disclosed in order to comply with the taxpayer's request. A return or return information will be disclosed to the taxpayer's designee as provided by this subsection only to the extent considered necessary by the division to comply with the taxpayer's request for information or assistance.