2021 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-49 - Taxation of Marijuana and Controlled Substances
Section 44-49-14 - Confidential nature of information.
(a) Disclosure prohibited. Notwithstanding any law to the contrary, neither the tax administrator nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a dealer; nor can any information contained in a report or return or obtained from a dealer be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer making the return.
(b) Penalty for disclosure. Any person violating this section is guilty of a misdemeanor.
(c) Statistics. This section does not prohibit the tax administrator from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.
History of Section.
P.L. 1989, ch. 392, § 1.
