2005 Idaho Code - 63-3077 — INFORMATION FURNISHED TO CERTAIN OFFICIALS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3077.  INFORMATION FURNISHED TO CERTAIN OFFICIALS. (1) The state tax
commission, under such rules as it may prescribe, may disclose tax returns or
tax information to:
    (a)  The commissioner of internal revenue of the United States or his
    delegate or the financial management services of the department of the
    treasury of the United States; or
    (b)  The proper officer of any state imposing a tax similar to a tax to
    which this section applies or the multistate tax commission or its
    delegate or the governing entity of the international fuels tax agreement
    or its delegate;
of any taxpayer making or who may be required to make returns, with the state
tax commission or may furnish to such officer or his authorized representative
an abstract or copy of any tax return or tax information or any information
disclosed by the report of any audit or investigation relating to any
taxpayer; but such permission shall be granted or information furnished to
such officer or his representatives only if the statutes of the United States
or such other state, as the case may be, grant substantially similar
privileges to the state tax commission.
    (2)  Notwithstanding the provisions of this chapter as to secrecy, any
duly constituted committee of either branch of the state legislature shall
have the right to inspect returns upon request.
    (3)  Nothing in this chapter shall prohibit a taxpayer, or his authorized
representative, upon proper identification, from inspecting or obtaining a
copy of his own tax returns or tax information or authorizing, in writing, the
disclosure of information to a third party.
    (4)  Any resident or part-year resident individual taxpayer making an
income tax  return, shall furnish the state tax commission with the location
of any residential property owned by the taxpayer and occupied by the taxpayer
as his primary dwelling place on the first day of January of the year
following the year to which the tax return relates. The state tax commission
is hereby authorized and empowered to deliver to the county assessor of any
county of the state of Idaho information relating to a taxpayer's place of
residence or domicile. The information may be used by county assessors and
boards of equalization to assist in determining the validity of any
homeowner's entitlement to the exemption provided in section 63-602G, Idaho
Code.  Information disclosed to county officials under this subsection may be
used only to determine the validity of any homeowner's entitlement to the
exemption provided in section 63-602G, Idaho Code, and is not otherwise
subject to public disclosure.
    (5)  The state tax commission additionally is authorized to utilize any
centralized state computer facility.
    (6)  Nothing in this section or section 63-3076, Idaho Code, shall require
the state tax commission to disclose information not required to be disclosed
under the provisions of sections 9-335 through 9-348, Idaho Code, or prevent
the state tax commission from disclosing the current validity of any permit or
license issued by the state tax commission or information that is otherwise
publicly available.