Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
180.0000 CONFIDENTIAL INFORMATION
180.0200 Divulging of Information by City—Local Tax. While a city may use taxpayer records for its own governmental purposes, those purposes do not include releasing taxpayer records to person not authorized to have them. Privacy of taxpayer records is protected by section 7056. Unauthorized releases of taxpayer records could have grave results. Thus, a city must not send a taxpayer's records to other taxpayers. If it does, the Board may impose such conditions as it deems reasonable on the city's access to Board records in order to protect the confidentiality of those records. (Sections 7056(c) and 7153.) 5/23/95.