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the data, materials, or documents to be disclosed. The Director may not disclose any tax <br /> return or tax information under this subsection(D) until the time period allowed in(3) of <br /> this subsection has expired or until the court has ruled on any challenge brought under(3) <br /> of this subsection. <br /> 3. The person in possession of the data, materials, or documents to be disclosed by <br /> the department has twenty days from the receipt of the written request required under(2) <br /> of this subsection to petition the superior court of the county in which the petitioner <br /> resides for injunctive relief. The court must limit or deny the request of the Director if the <br /> court determines that: <br /> a. The data, materials, or documents sought for disclosure are cumulative or <br /> duplicative, or are obtainable from some other source that is more convenient, less <br /> burdensome, or less expensive; <br /> b. The production of the data, materials, or documents sought would be unduly <br /> burdensome or expensive,taking into account the needs of the department, the amount in <br /> controversy, limitations on the petitioner's resources, and the importance of the issues at <br /> stake; or <br /> c. The data, materials, or documents sought for disclosure contain trade secret <br /> information that, if disclosed, could harm the petitioner. <br /> 4. The Director must reimburse reasonable expenses for the production of data, <br /> materials, or documents incurred by the person in possession of the data, materials, or <br /> documents to be disclosed. <br /> 5. Requesting information under (2) of this subsection that may indicate that a <br /> taxpayer is under investigation does not constitute a disclosure of tax return or tax <br /> information under this section. <br /> E. Service of a subpoena issued by the court or under EMC 3.19.140 does not <br /> constitute a disclosure of return or tax information under this section. Notwithstanding <br /> anything else to the contrary in this section, a person served with a subpoena issued by <br /> the court or under EMC 3.19.140 may disclose the existence or content of the subpoena <br /> to that person's legal counsel. <br /> F. Any person acquiring knowledge of any return or tax information in the course of <br /> his or her employment with the City and any person acquiring knowledge of any return or <br /> tax information as provided under subsection (C)(4), (5), (6), (7), (8), (9), or (11) of this <br /> section, who discloses any such return or tax information to another person not entitled to <br /> knowledge of such return or tax information under the provisions of this section, is guilty <br /> of a misdemeanor. If the person guilty of such violation is an officer or employee of the <br /> city, such person must forfeit such office or employment and is incapable of holding any <br /> public office or employment in this city for a period of two years thereafter. <br /> Page 6 of 8 <br />