(1) The following are not public records unless the public interest requires disclosure in the particular instance:
(a) Reports from motor carriers required to be filed with the Department of Transportation in connection with the imposition or collection of any tax.
(b) Information collected by the department from a motor carrier for the purpose of conducting a tax audit.
(2) A motor carrier to whom the information pertains, or a person who has written permission from the carrier, may inspect information described in subsection (1) of this section.
(3) The department, upon request or as required by law, shall disclose information from the records described in subsection (1) of this section to a government agency for use in carrying out its governmental functions. [1997 c.501 §2]
(Multijurisdictional Agreements)
Section: Previous 825.500 825.502 825.504 825.506 825.507 825.508 825.509 825.515 825.517 825.550 825.555 825.950 825.955 825.960 825.990 NextLast modified: August 7, 2008