Rhode Island § 44-49-14 § 44-49-14. Confidential nature of information.

Rhode Island Statutes

§ 44-49-14 — § 44-49-14. Confidential nature of information.

Rhode Island·Title 44 Taxation·Ch. 44-49 Controlled Substances Taxation Act

§ 44-49-14. Confidential nature of information.
(a) Disclosure prohibited. Notwithstanding any law to the contrary, neither the tax administrator nor a public
            employee may reveal facts contained in a report or return required by this chapter
            or any information obtained from a dealer; nor can any information contained in a
            report or return or obtained from a dealer be used against the dealer in any criminal
            proceeding, unless independently obtained, except in connection with a proceeding
            involving taxes due under this chapter from the dealer making the return.
         
(b) Penalty for disclosure. Any person violating

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§ 44-49-14. Confidential nature of information.

(a) Disclosure prohibited. Notwithstanding any law to the contrary, neither the tax administrator nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a dealer; nor can any information contained in a report or return or obtained from a dealer be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer making the return.

(b) Penalty for disclosure. Any person violating this section is guilty of a misdemeanor.

(c) Statistics. This section does not prohibit the tax administrator from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.

Rhode Island § 44-49-14 (§ 44-49-14. Confidential nature of information.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.