(a) Returns filed with the city for the purpose of complying with the terms of this chapter and all data obtained from such returns are confidential, and such returns and data obtained therefrom shall be kept from inspection by all private persons except as necessary to investigate and prosecute violations of this chapter.
(b) Nothing contained in this section shall be construed to prohibit the delivery to a person, or his duly authorized representative, of a copy of any return or report filed by him, nor to prohibit the furnishing of information on a reciprocal basis or otherwise, to other agencies of the state, the Aleutians East Borough or the United States concerned with the enforcement of any tax laws.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)