(A) Any information, including returns, documents or payments made pursuant hereto, and any other information gained by the County ABC Administrator, or any other official, agent or employee of the County Fiscal Court, as a result of any return, investigation, hearing or verification required or authorized by this chapter, shall be confidential; except in accordance with proper judicial order.
(B) Provided, however, such person may disclose to the Commissioner of the Revenue Cabinet of the State or their duly authorized agent, or the Commissioner of Internal Revenue Service or their duly authorized agent, all such information, and extend the right to inspect any of county books and records to the Commissioner of the Revenue Cabinet of the State and/or to the Commissioner of the Internal Revenue Service, who must grant to the county the reciprocal right to obtain information from the files and records of the Internal Revenue Service, and maintain the privileged character of the information so furnished to them.
(Ord. KOC 16-410-181, passed 5-17-2016) Penalty, see § 110.999