§ 150-638. Qualification of confidentiality rule.  


Latest version.
  • Nothing contained in this article shall be construed to prevent:

    (1)

    The delivery to a dealer or his duly authorized representative of a copy of any return, report or other paper filed by him pursuant to the provisions of this article;

    (2)

    The publication of statistics so classified as to prevent the identification of any return or report and the items thereof;

    (3)

    The inspection by the attorney general or other legal representative of the state or of the city attorney of the returns, reports or files relating to the claim of any dealer who shall have brought an action to review or set aside any tax imposed under this article or against whom an action or proceeding has been instituted in accordance with the provisions hereof;

    (4)

    The examination of the records and files by the director or by his duly authorized agents; or

    (5)

    The furnishing, in the discretion of the director of any information disclosed by the records or files to any official person or body of any other state or of the United States who shall be concerned with the administration of any similar tax by that state or the United States.

(Code 1956, § 56-60)