The state tax commission and the state treasurer 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 or who may be the owners of unclaimed property reported to the state treasurer. Such information shall be confidential to the recipient and may be used only for purposes of administering the provisions of the unclaimed property act in chapter 5, title 14 , Idaho Code. 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 may include the following: (1) Names and addresses of businesses within this state. (2) The names and addresses of individuals or entities identified as owners or potential owners of unclaimed property in the custody of the state treasurer. (3) Taxpayer identifying numbers.
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