REVENUE AND TAXATION
CHAPTER 30
INCOME TAX
63-3077B. Agreements for exchange of information with industrial commission. The state tax commission and the industrial commission may enter into a written agreement for exchange of information relating to persons, firms, corporations, partnerships or associations who are or may be conducting business operations in this state. Such information shall be confidential to the recipient and may be used only for purposes of determining whether the person to whom the information relates may have an undischarged duty or obligation under the tax laws administered by the tax commission or may have an obligation to secure worker’s compensation insurance coverage under the laws administered by the industrial commission. No such information shall be public information unless it is used in the course of a judicial proceeding arising under the laws of this state. The information provided by the tax commission shall be limited to the following:
(1) Names of individuals operating the business.
(2) The business name.
(3) The mailing address.
(4) The physical location of the business.
(5) The effective date of the withholding tax permit.
(6) The contact person.
(7) The telephone number of the contact person.
History:
[63-3077B, added 1990, ch. 334, sec. 1, p. 911.]