2005 Idaho Code - 63-3077B — AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3077B.  AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL
COMMISSION. The state tax commission and the industrial commission may enter
into a written agreement for exchange of information relating to persons,
firms, corporations, partnerships or associations who are or may be conducting
business operations in this state. Such information shall be confidential to
the recipient and may be used only for purposes of determining whether the
person to whom the  information relates may have an undischarged duty or
obligation under the tax laws administered by the tax commission or may have
an obligation to secure worker's compensation insurance coverage under the
laws administered by the industrial commission. No such information shall be
public information unless it is used in the course of a judicial proceeding
arising under the laws of this state. The information provided by the tax
commission shall be limited to the following:
    (1)  Names of individuals operating the business.
    (2)  The business name.
    (3)  The mailing address.
    (4)  The physical location of the business.
    (5)  The effective date of the withholding tax permit.
    (6)  The contact person.
    (7)  The telephone number of the contact person.