28-5935. Confidential information; disclosure prohibited
A. A person, including a former employee or agent of the department or a person who previously had an administrative duty for the department, who has received confidential information while an employee or agent of the department, while performing an administrative duty for the department or pursuant to an exception under section 28-5936, subsection A, paragraph 2 shall not disclose the information except as provided in this article.
B. Confidential information shall not be disclosed if either:
1. The director determines that disclosure would seriously impair a civil or criminal tax investigation.
2. The disclosure would be contrary to the United States internal revenue code section 6103(d), 6103(p)(8), 7213 or 7217.
Section: Previous 28-5928 28-5929 28-5930 28-5931 28-5932 28-5933 28-5934 28-5935 28-5936 28-5936-version-2 28-5937 28-5938 28-5939 28-5940 28-5941 NextLast modified: October 13, 2016