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Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 13Legal Research Home > Massachusetts Lawyer > Controlled Substances Tax > Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 13 Confidentiality of information in reports or returns required by chapter. Section 13. Notwithstanding the provisions of any general or special law to the contrary, neither the commissioner nor a public employee shall be authorized to reveal facts contained in a report or return required by this chapter or any information obtained from a dealer; nor can any such information contained in such a report or return or otherwise obtained from a dealer be used against such dealer in criminal proceeding, unless such information was independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer making such return. Any person violating the provisions of this section shall be guilty of a misdemeanor. Nothing in this section shall be construed to prohibit the commissioner from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports. Last modified: March 26, 2006 |