Section 77-B:26 Confidentiality of Department of Revenue Administration Records.
Notwithstanding any other provision of law and except as hereinafter provided, the records and files of the department of revenue administration respecting the administration of this chapter are confidential and privileged. The department of revenue administration and any employee engaged in the administration of this chapter or charged with the custody of any such records or files, shall not disclose any information obtained from the department's records or files or from any examination, investigation or hearing authorized by this chapter. Neither the department of revenue administration nor any employee of the department of revenue administration may be required to produce any of the records, files and information for the inspection of any person or for use in any action or proceedings. The following exceptions apply to this section:
I. Testimony by a member or employee of the department of revenue administration and production of records, files and information in behalf of the department of revenue administration or a taxpayer in any action or proceeding under the provisions of this chapter where such testimony or the records or files or information, or the facts shown thereby are directly involved in the action or proceeding;
II. Delivery to a taxpayer or his duly authorized representative of a copy of any return or other paper filed by the taxpayer pursuant to this chapter;
III. Publication of statistics so classified as to prevent the identification of a particular return and the items of the return;
IV. Exchange of information with the United States internal revenue service in accordance with compacts made and provided for such cases;
V. Disclosure in confidence to the governor and council or their agent in the exercise of their general supervisory powers, or to any person authorized to audit the accounts of the department of revenue administration in pursuance of such audit, or the attorney general or other legal representative of the state in connection with an action or proceeding under this chapter.
Source. 1970, 20:1. 1973, 544:10, eff. Sept. 1, 1973.