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b. The nature, source, or amount of the taxpayer's income, payments, receipts,
<br /> deductions, exemption, credits, assets, liability, net worth, tax liability deficiencies, over
<br /> assessments, or tax payments, whether taken from the taxpayer's books and records or
<br /> any other source;
<br /> c. Whether the taxpayer's return was, is being, or will be examined or subject to
<br /> other investigation or processing; or
<br /> d. Other data received by, recorded by, prepared by, or provided to the City with
<br /> respect to the determination or the existence, or possible existence, of liability, or the
<br /> amount thereof, of a person under the City's tax code for a tax, penalty, interest, fine,
<br /> forfeiture, or other imposition, or offense. However, data, material, or documents that do
<br /> not disclose information related to a specific or identifiable taxpayer do not constitute tax
<br /> information under this section. Nothing in this chapter requires any person possessing
<br /> data, material, or documents made confidential and privileged by this section to delete
<br /> information from such data, material or documents so as to permit its disclosure.
<br /> 3. "City agency"means every City office, department, division, bureau, board,
<br /> commission, or other City agency.
<br /> 4. "Taxpayer identity" means the taxpayer's name, address, telephone number,
<br /> registration number, or any combination thereof, or any other information disclosing the
<br /> identity of the taxpayer.
<br /> B. Returns and tax information are confidential and privileged, and except as
<br /> authorized by this section, neither the Director nor any other person may disclose any
<br /> return or tax information.
<br /> C. This section does not prohibit the Director from:
<br /> 1. Disclosing such return or tax information in a civil or criminal judicial proceeding
<br /> or an administrative proceeding:
<br /> a. In respect of any tax imposed under the City's tax code if the taxpayer or its
<br /> officer or other person liable under this title is a party in the proceeding; or
<br /> b. In which the taxpayer about whom such return or tax information is sought and
<br /> another state agency are adverse parties in the proceeding.
<br /> 2. Disclosing, subject to such requirements and conditions as the Director approves
<br /> by rules adopted pursuant to EMC 3.19.160, such return or tax information regarding a
<br /> taxpayer to such taxpayer or to such person or persons as that taxpayer may designate in a
<br /> request for, or consent to, such disclosure, or to any other person, at the taxpayer's
<br /> request, to the extent necessary to comply with a request for information or assistance
<br /> made by the taxpayer to such other person. However, tax information not received from
<br /> the taxpayer must not be so disclosed if the director determines that such disclosure
<br /> would compromise any investigation or litigation by any federal, state, or local
<br /> government agency in connection with the civil or criminal liability of the taxpayer or
<br /> another person, or that such disclosure would identify a confidential informant, or that
<br /> such disclosure is contrary to any agreement entered into by the department that provides
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