§235-117  Reciprocal supplying of taxinformation.  Notwithstanding section 235-116, the department may permitthe Secretary of the Treasury of the United States, the Commissioner ofInternal Revenue, the Multistate Tax Commission, or the proper officer of anystate or territory imposing an income tax upon incomes of persons taxable underthis chapter, or any county of this State, or the authorized representativesthereof to inspect the income tax returns and estimates of any such person fortax purposes only.  The department may also furnish to these authorized personsan abstract of an income tax return or estimate or supply these persons withinformation concerning any item of income contained in a return or disclosed bythe report of an investigation of the income or return of a taxpayer.  TheMultistate Tax Commission may make the information available to a dulyaccredited tax official of the United States, any state or territory, or theauthorized representative thereof, for tax purposes only. [L Sp 1957, c 1, ptof §2; am L Sp 1959 2d, c 1, §16; Supp, §121-49; HRS §235-117; am L 1974, c139, §4; am L Sp 2005, c 9, §4]