§ 452A.63 — Information confidential

Iowa § 452A.63

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 452A: MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES

Text

1. All information obtained by the department of revenue or the state department of
transportation from the examining of reports, returns, or records required to be filed or
kept under this chapter shall be treated as confidential and shall not be divulged except to
other state officers, a member or members of the general assembly, or any duly appointed
committee of either or both houses of the general assembly, or to a representative of the
state having some responsibility in connection with the collection of the taxes imposed or in
proceedings brought under this chapter. The appropriate state agency may make available
to the public on or before forty-five days following the last day of the month in which the
tax is required to be paid, the names of suppliers, restrictive suppliers, and importers and
as to each of them the total gallons of motor fuel, undyed special fuel, and ethanol blended
gasoline withdrawn from terminals or imported into the state during that month. The
department of revenue or the state department of transportation, upon request of officials
entrusted with enforcement of the motor fuel tax laws of the federal government or any
other state, may forward to these officials any pertinent information which the appropriate
state agency may have relative to motor fuel, special fuel, and electric fuel, provided the
officials of the other state furnish like information.
2. Any person violating this section, and disclosing the contents of any records, returns,
or reports required to be kept or made under this chapter, except as otherwise provided, shall
be guilty of a simple misdemeanor.

Legislative History

[C27, 31, §5093-a6; C35, §5093-f27; C39, §5093.27; C46, 50, 54, §324.48; C58, 62, 66, §324.62; C71, 73, 75, 77, 79, 81, §324.63]