Mich. Admin. Code R. 205.1007 - Disclosure officer; delegation of authority

Rule 7.

( 1) The authority to disclose state tax information is delegated to the disclosure officer and to certain other positions within the department. The disclosure officer serves as a contact person for all governmental and nongovernmental agencies that seek confidential information. The disclosure officer shall determine that a request for confidential information meets the requirements of the act and these rules.

( 2) The following positions within the department shall ensure the confidentiality of tax information and coordinate requests for authorized disclosure of tax information within the department:

(a) The disclosure officer shall develop security directives and the periodic review of security procedures within the department. For those agencies that the department discloses information to, a report of all findings is furnished to the treasurer for action as deemed appropriate. The disclosure officer shall develop information sharing agreements with appropriate federal and state agencies. The disclosure officer serves as the liaison with federal and state agencies and their appropriate administrators concerning the exchange of information. The disclosure officer reviews all requests from local jurisdictions seeking confidential information.

(b) Division administrators who have primary custody or control of returns or tax return information shall determine that the necessary safeguards are in place to prevent the unauthorized use or disclosure of state or federal tax information. The department shall issue appropriate written instructions to employees and shall adopt measures to ensure that employees remain thoroughly familiar with, and strictly adhere to, the rules and procedures governing confidentiality and the disclosure of tax information.

( 3) All new department employees shall review the policies, procedures, and bulletins governing confidentiality and the authorized disclosure of confidential information and certify that they are familiar with the documents as the documents relate to the employees specific duties. Periodically, department employees shall review the policies, procedures, and bulletins associated with confidential information in the performance of their duties. The disclosure officer shall annually remind department employees of the confidentiality requirements.

Notes

Mich. Admin. Code R. 205.1007

1996 AACS; 2018 MR 9, Eff. 5/11/2018