US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 40
                          TAXPAYERS' BILL OF RIGHTS
    63-4002.  ACQUISITION OF LOCATION INFORMATION. Any revenue officer
communicating with any person other than the taxpayer for the purpose of
acquiring location information about the taxpayer shall:
    (1)  Disclose no information beyond that necessary to identify himself as
a revenue officer of the state and to state that he is confirming or
correcting location information concerning the taxpayer.
    (2)  Not state or declare that the taxpayer owes any taxes.
    (3)  Not communicate with any such person more than once unless requested
to do so by such person or unless the revenue officer reasonably believes that
the earlier response of such person is erroneous or incomplete and that such
person now has correct or complete location information.
    (4)  Not communicate by postcard except for postal locators sent to the
U.S. postal service.
    (5)  After the tax commission is notified in writing that the taxpayer is
represented with regard to the subject tax obligation and has knowledge of, or
can readily ascertain, such representative's name and address, not communicate
with any person other than that representative with regard to the subject tax
obligation, unless the representative fails to respond within seven (7) days
to communication from the revenue officer. Nothing shall prohibit the tax
commission from copying to the taxpayer all written communications with the
taxpayer's representative.
    (6)  Nothing in this section prohibits the tax commission from
communication with the U.S. government, other states, or other state or local
government agencies regarding location information.