TITLE 63

REVENUE AND TAXATION

CHAPTER 40

TAXPAYERS’ BILL OF RIGHTS

63-4002.  Acquisition of location information. Any revenue officer communicating with any person other than the taxpayer for the purpose of acquiring location information about the taxpayer shall:

(1)  Disclose no information beyond that necessary to identify himself as a revenue officer of the state and to state that he is confirming or correcting location information concerning the taxpayer.

(2)  Not state or declare that the taxpayer owes any taxes.

(3)  Not communicate with any such person more than once unless requested to do so by such person or unless the revenue officer reasonably believes that the earlier response of such person is erroneous or incomplete and that such person now has correct or complete location information.

(4)  Not communicate by postcard except for postal locators sent to the U.S. postal service.

(5)  After the tax commission is notified in writing that the taxpayer is represented with regard to the subject tax obligation and has knowledge of, or can readily ascertain, such representative’s name and address, not communicate with any person other than that representative with regard to the subject tax obligation, unless the representative fails to respond within seven (7) days to communication from the revenue officer. Nothing shall prohibit the tax commission from copying to the taxpayer all written communications with the taxpayer’s representative.

(6)  Nothing in this section prohibits the tax commission from communication with the U.S. government, other states, or other state or local government agencies regarding location information.

History:

[63-4002, added 1993, ch. 94, sec. 14, p. 239; am. 1994, ch. 172, sec. 7, p. 394.]