TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3634A.  Authority to enter agreements. Notwithstanding the provisions of section 63-3634 or 63-3076, Idaho Code, relating to confidentiality, the state tax commission may enter into a written agreement with the Idaho transportation department providing for exchange of information as both the commission and the department may find necessary to implement the letter and intent of this chapter or the laws relating to the registration of motor vehicles and the issuing of driver’s licenses in this state. The state tax commission is not authorized by this section to disclose any financial information from any tax return filed with the state tax commission other than whether or not an individual filed a resident or nonresident return.

History:

[63-3634A, added 1988, ch. 314, sec. 1, p. 972; am. 2023, ch. 9, sec. 2, p. 33.]