§237D-13  Disclosure of returns unlawful;
destruction of returns.  (a)  All tax returns and return information
required to be filed under this chapter, and the report of any investigation of
the return or of the subject matter of the return, shall be confidential.  It
shall be unlawful for any person or any officer or employee of the State to
intentionally make known information imparted by any tax return or return
information filed pursuant to this chapter, or any report of any investigation
of the return or of the subject matter of the return, or to wilfully permit any
return, return information, or report so made, or any copy thereof, to be seen
or examined by any person; provided that for tax purposes only the taxpayer,
the taxpayer's authorized agent, or persons with a material interest in the
return, return information, or report may examine them.  Unless otherwise
provided by law, persons with a material interest in the return, return
information, or report shall include:



(1)  Trustees;



(2)  Partners;



(3)  Persons named in a board resolution or a one per
cent shareholder in case of a corporate return;



(4)  The person authorized to act for a corporation in
dissolution;



(5)  The shareholder of an S corporation;



(6)  The personal representative, trustee, heir, or
beneficiary of an estate or trust in case of the estate's or decedent's return;



(7)  The committee, trustee, or guardian of any person
in paragraphs (1) to (6) who is incompetent;



(8)  The trustee in bankruptcy or receiver, and the
attorney-in-fact of any person in paragraphs (1) to (7);



(9)  Persons duly authorized by the State in
connection with their official duties;



(10)  Any duly accredited tax official of the United
States, any state or territory, or of any county of this State;



(11)  The Multistate Tax Commission or its authorized
representative; and



(12)  Members of a limited liability company.



Any violation of this subsection shall be a
misdemeanor.  Nothing in this subsection shall prohibit the publication of
statistics so classified as to prevent the identification of particular reports
or returns and the items of the reports or returns.



(b)  The department may destroy the monthly,
quarterly, or semiannual returns filed pursuant to section 237D-6, or any of
them, upon the expiration of three years after the end of the calendar or
fiscal year in which the taxes so returned accrued. [L 1986, c 340, pt of §1;
am L 1988, c 241, §12; am L 1997, c 178, §6; am L Sp 2005, c 9, §5]