[§231-1.5]  Confidentiality privilegesrelating to taxpayer communications.  Section 7525 (with respect toconfidentiality privileges relating to taxpayer communications) of the InternalRevenue Code shall be operative for the purposes of this title.  All referencesto Internal Revenue Code sections within section 7525 shall be operative forpurposes of this section.  The term "Internal Revenue Service" asused in section 7525(a)(2)(A) means the department; the term "federalcourt" 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. [L2001, c 45, §1]