Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Uniform Local Sales and Use Tax Annotations

700.0000 APPLICATION OF TAX—Regulation 1803

Annotation 700.0066

700.0066 Disclosure of Taxpayer Information by City. A city audited a taxpayer with respect to a local tax. The sales reported by the taxpayer with respect to the local tax differed from the sales reported to the Board. This city is not barred by confidentiality requirements from disclosing to the taxpayer that there is discrepancy between the two returns filed by that taxpayer. Obviously the city could not disclose the information received from the Board to a different taxpayer. 10/10/86.