Idaho Admin. Code r. 35.02.01.704 - DISCLOSURE OF INFORMATION: GOVERNMENT AGENCIES AND OFFICIALS
Sections 23-907, 39-8405, 49-326, 50-1049, 54-1904A, 56-231, 63-602G, 63-2442, 63-3029B, 63-3077, 63-3077A, 63-3077B, 63-3077C, 63-3077D, 63-3077E, 63-3077G, 63-3077H, 63-3634A, 67-4917C, Idaho Code
01.
Legislature. The Tax
Commission will disclose returns or return information to the Idaho Legislature
on the written request of the chair of any committee of either branch of the
Idaho Legislature on behalf of the committee. When authorized by statute, the
Tax Commission will disclose information to the Legislative Council, the Joint
Legislative Oversight Committee, or to the Joint Finance and Appropriations
Committee. (3-15-22)
02.
Government Agencies or Officials. The Tax Commission will disclose
information necessary to comply with provisions of the Idaho Code requiring
reports or information to be provided to government agencies or officials. This
includes the disclosure of tax returns and return information for use in
enforcing child support obligations pursuant to Section
56-231, Idaho Code.
(3-15-22)
03.
Exchange of
Information. Information may be exchanged between the Tax Commission
and: (3-15-22)
a. The Internal Revenue
Service, as allowed by Sections
63-3077(1)(a)
and 63-3077D, Idaho Code;
(3-15-22)
b. Other states, if
reciprocal provisions for information exchanges are granted under Section
63-3077(1)(b),
Idaho Code; (3-15-22)
c. Multistate
Tax Commission, as allowed by Section
63-3077(1)(b),
Idaho Code; (3-15-22)
d. Financial
Management Services of the U. S. Department of the Treasury, as allowed by
Sections 63-3077(1)(a)
and 63-3077D, Idaho Code;
(3-15-22)
e. Governing entity of
the International Fuel Tax Agreement, IFTA, Inc., as allowed by Section
63-3077(1)(b),
Idaho Code; (3-15-22)
Notes
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