(a) General Rule. Except as otherwise provided in this section, information provided to the Commissioner by a taxpayer or revealed by such in the course of an investigation or private hearing shall be confidential and no person shall disclose such information except in compliance with a proper judicial order from a court of competent jurisdiction, or in the connection with the performance of that person’s official duties or the official business of the City as authorized under the Codified Ordinances.
(b) Disclosure to Other Tax Authorities. The Commissioner may furnish any information obtained under this chapter to the Internal Revenue Service and to the State Tax Commissioner upon request.
(c) Disclosure to Responsible Parties. The Commissioner may disclose any information to any responsible party charged with liability under Section 196.11 for the purpose of monitoring and discharging their obligations there under, including, but not limited to, providing a notice of deficiency issued to a taxpayer.
(d) Disclosure in the Course of Proceeding. The Commissioner may disclose information in the course of any public proceeding or action to collect taxes assessed by the Commissioner.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)