[§346E-10]  Disclosure of returns unlawful;destruction of returns.  (a)  All tax returns and return informationrequired to be filed under this chapter, and the report of any investigation ofthe return or of the subject matter of the return, shall be confidential.  Itshall be unlawful for any person or any officer or employee of the State tointentionally make known information imparted by any tax return or returninformation filed pursuant to this chapter, or any report of any investigationof the return or of the subject matter of the return, or to wilfully permit anysuch return, return information, or report so made, or any copy thereof, to beseen or examined by any person; provided that for tax purposes only theoperator, the operator's authorized agent, or persons with a material interestin the return, return information, or report may examine the same.  Unlessotherwise 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 percent shareholder in the case of a corporate return;

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

(5)  A shareholder of an S corporation;

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

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

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

(9)  Persons duly authorized by the State inconnection with their official duties; and

(10)  Any duly accredited tax official of the UnitedStates or any state or territory.

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

(b)  The department may destroy the quarterlyor semiannual returns filed pursuant to section 346E-3, or any of them, uponthe expiration of three years after the end of the calendar or fiscal year inwhich the taxes so returned accrued. [L 1993, c 315, pt of §1; ree L 1994, c 230,pt of §1]