Printer FriendlyAmendment 1035sa
AMENDMENT FOR PRINTED BILL
___________________ moved that HB 1035 be amended as follows:
On page 1, line 8, of the printed bill, after "." insert "Confidential information shared with the
director may not be disclosed. However, nothing in this section prevents the director from providing
a copy of licensee responses or other materials submitted by a licensee to complaints or inquiries if
the response or materials are not specifically marked confidential. This Act does not apply to
investigations conducted pursuant to chapter 58-4A.
Section 2.That chapter 58-4 be amended by adding thereto a NEW SECTION to read as follows:
Terms used in sections 2 to 6, inclusive of this Act, mean:
(1) "Return information," any information collected, prepared or received by the division
which relates to a return, including the nature or amount of a taxpayer's income, receipts,
deductions, net worth, tax liability, or deficiencies, or any part of any written
determination or background file documents relating to such information. The term does
not include data in a form which cannot be associated with or otherwise identify, directly
or indirectly, a particular taxpayer;
(2) "Returns," all tax returns, tax reports or claims for refund which are filed with the
Section 3.That chapter 58-4 be amended by adding thereto a NEW SECTION to read as follows:
Each list of premium taxpayers compiled by the division is confidential. It is a Class 2
misdemeanor to disclose any list except to the extent necessary to carry out the official duties of the
Section 4.That chapter 58-4 be amended by adding thereto a NEW SECTION to read as follows:
A premium tax return and premium tax return information is confidential. It is a Class 1
misdemeanor to disclose this information except pursuant to sections 2 through 6 of this Act.
Section 5.That chapter 58-4 be amended by adding thereto a NEW SECTION to read as follows:
A premium tax return and premium tax return information may be disclosed to the following:
(1) The taxpayer who is required to submit the information to the division, or his designee
appointed in writing; or
(2) As otherwise authorized by Title 58.
Section 6.That chapter 58-4 be amended by adding thereto a NEW SECTION to read as follows:
A premium tax return and premium tax return information may be disclosed in a judicial or
(1) If the information is directly related to the resolution of an issue in the proceeding; or
(2) To the extent required by a judicial or administrative order.".