All returns and information relating to the business of any person required to collect the tax imposed by this chapter and coming into the possession of the Clerk or his or her agents or employees shall be held confidential. No person shall make any disclosure thereof, unless ordered by a court of competent jurisdiction, except, however, that the Clerk may furnish the Internal Revenue Service of the Treasury Department of the United States with copies of returns filed.
(1986 Code § 701.09)