FIN 2018-08-21 Item 2A - Discussion - Business and Occupation (B&O) Tax Revenue

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E. person under investigation as provided in this subsection D. The disclosure must be in connection with the Administrator's official duties under this title, or a civil or criminal investigation. The disclosure may occur only when the person under investigation and the person in possession of data, materials, or documents are parties to the return or tax information to be disclosed. 2. Before disclosure of any tax return or tax information under this subsection D, the Administrator must, through written correspondence, inform the taxpayer of the requested disclosure. The correspondence must clearly identify the data, materials, or documents to be disclosed. The Administrator may not disclose any tax return or tax information under this subsection D until the time period allowed in subsection D.3 of this section has expired or until the court has ruled on any challenge brought under subsection D.3 of this section. 3. The taxpayer has twenty (20) days from the receipt of the written request required under this subsection to petition the superior court of the county in which the petitioner resides (or with any court with jurisdiction over the matter that allows disclosure of information under this subsection D) for injunctive relief consistent with the provisions of applicable state law governing disclosure of taxpayer information. 4. Requesting information under this subsection that may indicate that a taxpayer is under investigation does not constitute a disclosure of tax return or tax information under this section. Service of and compliance with a subpoena issued by the court or any administrative body with authority to issue subpoenas does not constitute a disclosure of return or tax information under this section. Notwithstanding anything else to the contrary in this section, a person served with a subpoena issued by the court or administrative body may disclose the existence or content of the subpoena and the records therein identified to that person's legal counsel. F. Any person acquiring knowledge of any return or tax information in the course of his or her employment with the City and any person acquiring knowledge of any return or tax information as provided under subsections C.3, 4, 5, 6, 7, or 9 of this section, who discloses any such return or tax information to another person not entitled to knowledge of such return or tax information under the provisions of this section is guilty of a misdemeanor. If the person guilty of such violation is an officer or employee of the City, such person must forfeit such office or employment and is incapable of holding any public office or employment in this city for a period of two years thereafter. .210 Tax constitutes debt. 46 Draft B&O Administrative Provisions Page 14 of 16