TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3077.  Information furnished to certain officials. (1) The state tax commission, under such rules as it may prescribe, may disclose tax returns or tax information to:

(a)  The commissioner of internal revenue of the United States or his delegate or the financial management services of the department of the treasury of the United States; or

(b)  The proper officer of any state imposing a tax similar to a tax to which this section applies or the multistate tax commission or its delegate or the governing entity of the international fuels tax agreement or its delegate;

of any taxpayer making or who may be required to make returns, with the state tax commission or may furnish to such officer or his authorized representative an abstract or copy of any tax return or tax information or any information disclosed by the report of any audit or investigation relating to any taxpayer; but such permission shall be granted or information furnished to such officer or his representatives only if the statutes of the United States or such other state, as the case may be, grant substantially similar privileges to the state tax commission.

(2)  Notwithstanding the provisions of this chapter as to secrecy, any duly constituted committee of either branch of the state legislature shall have the right to inspect returns upon request.

(3)  Nothing in this chapter shall prohibit a taxpayer, or his authorized representative, upon proper identification, from inspecting or obtaining a copy of his own tax returns or tax information or authorizing, in writing, the disclosure of information to a third party.

(4)  Any resident or part-year resident individual taxpayer making an income tax return shall furnish the state tax commission with the location of any residential property owned by the taxpayer and occupied by the taxpayer as his primary dwelling place on the first day of January of the year following the year to which the tax return relates. The state tax commission is hereby authorized and empowered to deliver to the county assessor of any county of the state of Idaho and the Idaho secretary of state information relating to a taxpayer’s place of residence or domicile. The information may be used by county assessors and boards of equalization to assist in determining the validity of any homeowner’s entitlement to the exemption provided in section 63-602G, Idaho Code. Each county assessor shall deliver to the state tax commission all information such assessor has received from a taxpayer pursuant to the provisions of section 63-602G(3), Idaho Code. All information relating to a taxpayer that is furnished to the Idaho secretary of state may be used by the Idaho secretary of state to assist in determining a person’s residence for voting purposes as provided in section 34-107(2), Idaho Code, and for candidate qualifications as provided in section 34-701(3), Idaho Code. Information disclosed to county officials under this subsection may be used only for purposes described in this subsection and is not otherwise subject to public disclosure.

(5)  The state tax commission additionally is authorized to utilize any centralized state computer facility.

(6)  Nothing in this section or section 63-3076, Idaho Code, shall require the state tax commission to disclose information not required to be disclosed under the provisions of chapter 1, title 74, Idaho Code, or prevent the state tax commission from disclosing the current validity of any permit or license issued by the state tax commission or information that is otherwise publicly available.

History:

[63-3077, added 1959, ch. 299, sec. 77, p. 613; am. 1961, ch. 328, sec. 28, p. 622; am. 1969, ch. 319, sec. 21, p. 982; am. 1972, ch. 398, sec. 6, p. 1149; am. 1992, ch. 9, sec. 1, p. 15; am. 1996, ch. 322, sec. 63, p. 1091; am. 2000, ch. 297, sec. 2, p. 1027; am. 2015, ch. 141, sec. 162, p. 508; am. 2024, ch. 168, sec. 2, p. 646.]