Arizona § 42-2002 Disclosure of confidential information prohibited

Arizona Statutes

§ 42-2002 — Disclosure of confidential information prohibited

Arizona·Title 42 Arizona Revised Statutes·Ch. 2 TAXPAYER PROTECTION AND SERVICES·Art. 1 Confidentiality of Taxpayer Information

A.A person, including a former employee or agent of the department or the office of administrative hearings or a person previously having an administrative duty for the department or the office of administrative hearings, who has received confidential information while an employee or agent of the department or the office of administrative hearings, while performing an administrative duty for the department or the office of administrative hearings, shall not disclose that information except as provided in this article.

B.A person who has received confidential information pursuant to an exception under section 42-2003, subsection B or G shall not disclose that information except as provided in this article.

C.Confidential information may not be disclosed relating to applications for can

Free access — add to your briefcase to read the full text and ask questions with AI

A. A person, including a former employee or agent of the department or the office of administrative hearings or a person previously having an administrative duty for the department or the office of administrative hearings, who has received confidential information while an employee or agent of the department or the office of administrative hearings, while performing an administrative duty for the department or the office of administrative hearings, shall not disclose that information except as provided in this article.

B. A person who has received confidential information pursuant to an exception under section 42-2003, subsection B or G shall not disclose that information except as provided in this article.

C. Confidential information may not be disclosed relating to applications for cannabis or controlled substance tax licenses or payments under prior law.

D. Confidential information shall not be disclosed if the department determines that disclosure would seriously impair any civil or criminal tax investigation or if the disclosure would be contrary to section 6103(d), 6103(p)(8) or 7213 of the internal revenue code.

Arizona § 42-2002 (Disclosure of confidential information prohibited) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.