(a) The parties to this article shall furnish, in writing, the names, addresses and other needed information of the personnel authorized to request, inspect and receive tax information under the terms of this article. Only persons who are State or Municipal officers or employees subject to the penalties for unlawful disclosure set forth in W. Va. Code 11-10-5d(c) and Section 737.07 of this article shall be included.
(b) The Tax Commissioner or the appropriate municipal authority shall promptly give written notice to the other party of any change in employment, duties or other relevant matters which affect a designated person’s right to request, inspect and receive information under this article. (Agreement dated 11-19-92.)