27-77-15 - Disclosure of certain information in possession of the commission prohibited; exceptions; certain records exempt from public records disclosure requirements; certain meetings and deliberati
§ 27-77-15. Disclosure of certain information in possession of the commission prohibited; exceptions; certain records exempt from public records disclosure requirements; certain meetings and deliberations exempt from open meetings law.
[Until July 1, 2010, this section will read:]
(1) Except as otherwise provided in this section, it shall be unlawful for the commission, the commissioner, the commission secretary, the agency, or an officer, agent or employee of the agency, to divulge or make known in any manner the information contained in the files, records and orders of the agency, a hearing officer of the agency, the board of review or the commission in regard to an appeal to a hearing officer, the board of review or the commission under this chapter.
(2) For purposes of this section, the term "appellant" means the taxpayer, IFTA licensee, permittee, tag holder or title interest holder who filed the appeal to the board of review or the commission under this chapter which resulted in the files, records and orders of that appeal. For purposes of this section, when applied to the files, records and orders regarding a matter brought before a hearing officer of the agency or before the board of review for a show cause hearing, the term "appellant" shall mean the permittee, IFTA licensee, tag holder or title interest holder in the permit, IFTA license, tag or title that was the subject of the show cause hearing.
(3) The commission, the commissioner, the commission secretary, the agency, hearing officer or an agent or employee of the agency is permitted to divulge and make known information otherwise prohibited from disclosure under subsection (1) of this section in any of the following circumstances:
(a) Where the information is being disclosed as a result of complying with the provisions of this chapter and/or with regulations promulgated to enforce the provisions of this chapter.
(b) Where the information is being provided to the appellant or his designated representative.
(c) Where the information is being provided or disclosed pursuant to a written authorization executed by the appellant as prescribed by regulation.
(d) Where the information is being provided or disclosed in the course of a court action in which the agency, the commission, an agency officer or an agency employee and the appellant are parties, including, but not limited to, an action brought under this chapter or in the course of the bankruptcy case of the appellant.
(e) Where the information is being provided to the Internal Revenue Service or a taxing authority of another state under an information exchange agreement where similar information can be obtained by the agency from the Internal Revenue Service or state taxing authority receiving the information.
(f) Where the information is being provided pursuant to the International Registration Plan (IRP) or the International Fuel Tax Agreement (IFTA) or any regulations, rules or procedures adopted under such plan or agreement.
(g) Where the disclosure of information is authorized under Section 27-55-49, 27-55-557, 27-57-39, 27-59-53 or 27-61-20.
(h) Where the information is being provided to the State Auditor or his employees in the course of his audit of the agency; however, the prohibitions against disclosure which apply to the agency shall also apply to the State Auditor and his employees or former employees.
(i) Where the information is being provided to the Attorney General or any other attorney representing the state or the agency in an action brought by the appellant to set aside the tax, in an action brought by the state or agency to recover the tax imposed, or in an action where the appellant is being prosecuted for a crime under the tax laws of this state.
(j) Where the information is being provided by the commissioner to a contractor of collection services pursuant to the authority granted the commissioner in Section 27-75-16.
(k) Where the information is being provided in accordance with a proper judicial order. The term "proper judicial order" as used in this paragraph shall not include subpoenas or subpoenas duces tecum, but shall include only those orders entered by a court of record in this state after furnishing notice and a hearing to the appellant and the State Tax Commission. The court shall not authorize the furnishing of such information unless it is satisfied that the information is needed to pursue pending litigation in which the information itself is in issue, or the judge is satisfied that the need for furnishing the information outweighs the rights of the appellant to have such information secreted.
(4) Nothing in subsection (1) of this section shall prohibit the inspection or disclosure of the minutes of the commission except to the extent that such minutes reflect the specific amount of a tax assessment or refund claim or the specific amount of tax or refund claim determined by the commission to be due.
(5) Information that is prohibited from being disclosed in subsection (1) of this section shall be exempt from the provisions of the Mississippi Public Records Act of 1983.
(6) Due to the need to discuss confidential tax information, the hearings before a hearing officer, the board of review and the commission under this chapter, and the meetings in which the board of review and the commission deliberate and vote on the issues raised at such hearings shall be exempt from the provisions of Section 25-41-1 et seq.
[From and after July 1, 2010, this section will read:]
(1) Except as otherwise provided in this section, it shall be unlawful for the executive director, the Board of Appeals, the commissioner, the agency, or an officer, agent or employee of the agency or the Board of Tax Appeals, to divulge or make known in any manner the information contained in the files, records and orders of the agency, a hearing officer of the agency, the board of review or the Board of Tax Appeals in regard to an appeal to a hearing officer, the board of review or the Board of Tax Appeals under this chapter.
(2) For purposes of this section, the term "appellant" means the taxpayer, IFTA licensee, permittee, tag holder or title interest holder who filed the appeal to the board of review or the Board of Tax Appeals under this chapter which resulted in the files, records and orders of that appeal.
(3) The executive director, the Board of Tax Appeals, the commissioner, the agency, hearing officer or an agent or employee of the agency or the Board of Tax Appeals is permitted to divulge and make known information otherwise prohibited from disclosure under subsection (1) of this section in any of the following circumstances:
(a) Where the information is being disclosed as a result of complying with the provisions of this chapter and/or with regulations promulgated to enforce the provisions of this chapter.
(b) Where the information is being provided to the appellant or his designated representative.
(c) Where the information is being disclosed to employees or officers of the agency.
(d) Where the information is being provided or disclosed pursuant to a written authorization executed by the appellant as prescribed by regulation.
(e) Where the information is being provided or disclosed in the course of a court action in which the agency, the Board of Tax Appeals, the commissioner, an officer or employee of the agency or the Board of Tax Appeals and the appellant are parties, including, but not limited to, an action brought under this chapter or in the course of the bankruptcy case of the appellant.
(f) Where the information is being provided to the Internal Revenue Service or a taxing authority of another state under an information exchange agreement where similar information can be obtained by the agency from the Internal Revenue Service or state taxing authority receiving the information.
(g) Where the information is being provided pursuant to the International Registration Plan (IRP) or the International Fuel Tax Agreement (IFTA) or any regulations, rules or procedures adopted under such plan or agreement.
(h) Where the disclosure of information is authorized under Section 27-55-49, 27-55-557, 27-57-39, 27-59-53 or 27-61-20.
(i) Where the information is being provided to the State Auditor or his employees in the course of his audit of the agency; however, the prohibitions against disclosure which apply to the agency shall also apply to the State Auditor and his employees or former employees.
(j) Where the information is being provided to the Attorney General or any other attorney representing the state or the agency in an action brought by the appellant to set aside the tax, in an action brought by the state or agency to recover the tax imposed, or in an action where the appellant is being prosecuted for a crime under the tax laws of this state.
(k) Where the information is being provided by the commissioner to a contractor of collection services pursuant to the authority granted the commissioner in Section 27-75-16.
(l) Where the information is being provided in accordance with a proper judicial order. The term "proper judicial order" as used in this paragraph shall not include subpoenas or subpoenas duces tecum, but shall include only those orders entered by a court of record in this state after furnishing notice and a hearing to the appellant and the Department of Revenue. The court shall not authorize the furnishing of such information unless it is satisfied that the information is needed to pursue pending litigation in which the information itself is in issue, or the judge is satisfied that the need for furnishing the information outweighs the rights of the appellant to have such information secreted.
(4) Nothing in subsection (1) of this section shall prohibit the inspection or disclosure of the minutes of the Board of Tax Appeals except to the extent that such minutes reflect the specific amount of a tax assessment or refund claim or the specific amount of tax or refund claim determined by the Board of Tax Appeals to be due.
(5) Information that is prohibited from being disclosed in subsection (1) of this section shall be exempt from the provisions of the Mississippi Public Records Act of 1983.
(6) Due to the need to discuss confidential tax information, the hearings before a hearing officer, the board of review and the Board of Tax Appeals under this chapter, and the meetings in which the board of review and the Board of Tax Appeals deliberate and vote on the issues raised at such hearings shall be exempt from the provisions of Section 25-41-1 et seq.
Sources: Laws, 2005, ch. 499, § 8; Laws, 2007, ch. 400, § 5; Laws, 2009, ch. 492, § 120, eff from and after July 1, 2010.