(a) Tax information subject to this article shall include reports, declarations and returns, or copies thereof, filed with the Tax Commissioner or the appropriate municipal authorities, provided:
(1) That this information is limited to business and occupation tax, sales tax from single location businesses and liquor sales tax; and
(2) That this information shall be furnished only to the extent necessary for the administration of the requesting party’s tax laws; and
(3) That this information shall be disclosed only to individuals authorized under this article, who will be only State officers or employees subject to the penalties for unlawful disclosure set forth in W. Va. Code 11-10-5d(c).
(b) Under no circumstances shall the tax information exchange include any information or data secured from the Federal government, from another state or the District of Columbia, or from any other municipality or local government unit.
(Agreement dated 11-19-92.)