173.46 CONFIDENTIAL NATURE OF INFORMATION OBTAINED; DISCLOSURE OF RETURNS AND RETURN INFORMATION.

   (a)    Except for the disclosure of returns and return information as-specifically authorized by this section, except for official purposes, or except in accordance with proper judicial order, any information gained as a result of any investigations, hearings, verifications or returns, including returns or return information received from Federal, State or local taxing authorities pursuant to authorization by this section, required or authorized by this chapter shall be confidential and shall not be divulged by any person.

   (b)    The Tax Administrator is hereby authorized to enter into agreements with the United States Commissioner of the Internal Revenue Service, an Internal Revenue Service District Director, the State of Ohio Tax Commissioner, and the heads of other State and local taxing authorities providing for the disclosure and exchange by the Tax Administrator and each of the aforementioned officials, for tax collection purposes, of returns or return information under his or her jurisdiction. The Tax Administrator is further hereby authorized to pay the costs of services, materials or information received pursuant to such agreements and to charge such officials for services, materials or information rendered.

(Ord. 2004-218. Passed 12-21-04.)