Any records and information pertaining to a public employee's medical and dependent care reimbursement under the pretax benefits program are confidential and are not public records subject to section 44-04-18 and section 6 of article XI of the Constitution of North Dakota. The records and information may be disclosed, under rules adopted by the board, only to:
1. A person to whom the employee has given written authorization to have the information disclosed.2. A person legally representing the employee, upon proper proof of representation.3. A person authorized by a court order.4. A person or entity to which the board is required to disclose information pursuant to federal or state statutes or regulations.5. Any person or entity if the purpose of the disclosure is for health care treatment, payment, or operations.