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3. "City agency" means every City office, department, division, bureau, board, <br />commission, or other City agency. <br />4. "Taxpayer identity" means the taxpayer's name, address, telephone number, <br />registration number, or any combination thereof, or any other information <br />disclosing the identity of the taxpayer. <br />B. Returns and tax information are confidential and privileged, and except as <br />authorized by this section, neither the Director nor any other person may disclose <br />any return or tax information. <br />C. This section does not prohibit the Director from: <br />1. Disclosing such return or tax information in a civil or criminal judicial <br />proceeding or an administrative proceeding: <br />i. In respect of any tax imposed un [City's tax code] if the taxpayer or its <br />officer or other person liable under this title is a party in the <br />proceeding; or <br />ii. In which the taxpayer about whom such return or tax information is <br />sought and another state agency are adverse parties in the <br />proceeding. <br />2. Disclosing, subject to such requirements and conditions as the <br />Administrator prescribes, such return or tax information regarding a <br />taxpayer to such taxpayer or to such person or persons as that taxpayer <br />may designate in a request for, or consent to, such disclosure, or to any <br />other person, at the taxpayer's request, to the extent necessary to comply <br />with a request for information or assistance made by the taxpayer to such <br />other person. However, tax information not received from the taxpayer <br />must not be so disclosed if the Administrator determines that such <br />disclosure would compromise any investigation or litigation by any federal, <br />state, or local government agency in connection with the civil or criminal <br />liability of the taxpayer or another person, or that such disclosure would <br />identify a confidential informant, or that such disclosure is contrary to any <br />agreement entered into by the Administrator that provides for the <br />reciprocal exchange of information with other government agencies which <br />agreement requires confidentiality with respect to such information unless <br />such information is required to be disclosed to the taxpayer by the order of <br />any court; <br />3. Publishing statistics so classified as to prevent the identification of <br />particular returns or reports or items thereof; <br />Draft B&O Administrative Provisions <br />Page 11 of 16 <br />43 <br />