42-2001. Definitions In this article, unless the context otherwise requires: 1. " Confidential information" : (a) Includes the following information whether it concerns individual taxpayers or is aggregate information for specifically identified taxpayers: (i) Returns and reports filed with the department for income tax, withholding tax, transaction privilege tax, luxury tax, use tax, property tax, […]
42-2002. Disclosure of confidential information prohibited A. A person, including a former employee or agent of the department or the office of administrative hearings or a person previously having an administrative duty for the department or the office of administrative hearings, who has received confidential information while an employee or agent of the department or […]
42-2003. Authorized disclosure of confidential information A. Confidential information relating to: 1. A taxpayer may be disclosed to the taxpayer, its successor in interest or a designee of the taxpayer who is authorized in writing by the taxpayer. A principal corporate officer of a parent corporation may execute a written authorization for a controlled subsidiary. […]
42-2004. Violation; classification A disclosure of confidential information in violation of this article is a class 1 misdemeanor. A knowing disclosure of confidential information in violation of this article is a class 6 felony.
