[§231-1.5]  Confidentiality privileges
relating to taxpayer communications.  Section 7525 (with respect to
confidentiality privileges relating to taxpayer communications) of the Internal
Revenue Code shall be operative for the purposes of this title.  All references
to Internal Revenue Code sections within section 7525 shall be operative for
purposes of this section.  The term "Internal Revenue Service" as
used in section 7525(a)(2)(A) means the department; the term "federal
court" as used in section 7525(a)(2)(B) means state court; and the term
"United States" as used in section 7525(a)(2)(B) means State. [L
2001, c 45, §1]