42-2001

42-2001. Definitions

In this article, unless the context otherwise requires:

1. "Affidavits" includes forms received to report nontaxable estates.

2. "Confidential information":

(a) Includes the following information whether it concerns individual taxpayers or
is aggregate information for specifically identified taxpayers:

(i) Returns and reports filed with the department for income tax, withholding tax,
transaction privilege tax, luxury tax, use tax, rental occupancy tax, property tax,
estate tax and severance tax.

(ii) Affidavits, reports or other information filed relating to taxable and
nontaxable estates.

(iii) Applications for transaction privilege licenses, luxury tax licenses, use tax
licenses and withholding licenses.

(iv) Information discovered concerning taxes and receipts by the department,
whether or not by compulsory process.

(v) Return information obtained from the United States internal revenue service and
United States bureau of alcohol, tobacco and firearms.

(vi) Information supplied at the special request of the department by a taxpayer
which the taxpayer requests to be held in confidence.

(vii) Guidelines, standards or procedures that are established by the department
for, or other information relating to, selecting returns or taxpayers for examination or
settling or compromising any tax liability.

(viii) A taxpayer's identity, the nature, source or amount of the taxpayer's
income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net
worth, tax liability, tax withheld, deficiencies, overassessments or tax payments,
whether the taxpayer's return was, is being or will be examined or subject to
investigation, collection or processing or any other data received by, recorded by,
prepared by, furnished to or collected by the department with respect to a return or with
respect to the termination, or possible existence, of liability of any person for any
tax, penalty or interest imposed pursuant to this title or title 43.

(ix) Information supplied by an employee to an employer regarding the employee's
election to have the employee's withholding tax reduced for the purposes of contributions
to qualifying charitable organizations, qualified school tuition organizations or public
schools pursuant to section 43-401, subsection H.

(b) Does not include information which is otherwise a public record.

3. "Report" includes a notice of insurance payments, a request for a release of a
bank account and an inventory of a safe deposit box.

4. "Return" includes any form prescribed by the department and any supporting
schedules, attachments and lists.

5. "Tax administration" includes assessment, collection, investigation, litigation,
statistical gathering functions, enforcement, policy making functions or management of
those functions of the tax revenue laws of this state.

6. "Taxpayer", with respect to a joint return, means either party.