42-2002. Disclosure of confidential
information prohibited


A. A person, including a former employee or agent of the department or the office
of administrative hearings or a person previously having an administrative duty for the
department or the office of administrative hearings, who has received confidential
information while an employee or agent of the department or the office of administrative
hearings, while performing an administrative duty for the department or the office of
administrative hearings, shall not disclose that information except as provided in this
article.


B. A person who has received confidential information pursuant to an exception
under section 42-2003, subsection B or H shall not disclose that information except as
provided in this article.


C. Confidential information may not be disclosed relating to applications for
cannabis or controlled substance tax licenses or payments under prior law.


D. Confidential information shall not be disclosed if the department determines
that disclosure would seriously impair any civil or criminal tax investigation or if the
disclosure would be contrary to section 6103(d), 6103(p)(8) or 7213 of the internal
revenue code.