TITLE 44

Taxation

CHAPTER 44-30.1

Setoff of Refund of Personal Income Tax

SECTION 44-30.1-8



   § 44-30.1-8  Confidentiality exemption

– Nondisclosure. –

The division of taxation may provide to a claimant agency the information

necessary to accomplish and effectuate the intent of this chapter. The

information obtained by a claimant agency from the division of taxation in

accordance with the provisions of this article retains its confidentiality and

is only used by a claimant agency in pursuit of its past-due support,

obligation owed, or cash assistance benefit overpayments collection duties and

practices; and any employee or prior employee of any claimant agency who

unlawfully discloses that information for any other purpose, except as

specifically authorized by law, is subject to the penalties specified by §

44-30-95(c).



History of Section.

(P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 2004, ch.

595, art. 20, § 1.)