(a) Purpose. — The purpose of this section is to set forth the policy of this state for the protection of the confidentiality rights of all participants in the streamlined sales and use tax administration and collection system and of the privacy interests of consumers who deal with Model I sellers.
(b) Certain terms defined. — As used in this section:
(1) The term "confidential taxpayer information" means all information that is protected under section five-d, article ten of this chapter;