(k) Notwithstanding Subsection (2), the commission may share information with federal, state, or local agencies as provided in Subsection 59-14-606(3). (l) (i) Notwithstanding Subsection (2), the commission shall provide the Office of Recovery Services within the Department of Health and Human Services any relevant information obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer who has become obligated to the Office of Recovery Services. (ii) The information described in Subsection (4)(l)(i) may be provided by the Office of Recovery Services to any other state's child support collection agency involved in enforcing that support obligation. (m) (i) Notwithstanding Subsection (2), upon request from the state court administrator, the commission shall provide to the state court administrator, the name, address, telephone number, county of residence, and social security number on resident returns filed under Chapter 10, Individual Income Tax Act. (ii) The state court administrator may use the information described in Subsection (4)(m)(i) only as a source list for the master jury list described in Section 78B-1-106. (n) (i) As used in this Subsection (4)(n): (A) "GOED" means the Governor's Office of Economic Development created in Section 63N-1a-301. (B) "Income tax information" means information gained by the commission that is required to be attached to or included in a return filed with the commission under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (C) "Other tax information" means information gained by the commission that is required to be attached to or included in a return filed with the commission except for a return filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (D) "Tax information" means income tax information or other tax information. (ii) (A) Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(ii)(B) or (C), the commission shall at the request of GOED provide to GOED all income tax information. (B) For purposes of a request for income tax information made under Subsection (4)(n)(ii) (A), GOED may not request and the commission may not provide to GOED a person's address, name, social security number, or taxpayer identification number. (C) In providing income tax information to GOED, the commission shall in all instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B). (iii) (A) Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(iii)(B), the commission shall at the request of GOED provide to GOED other tax information. (B) Before providing other tax information to GOED, the commission shall redact or remove any name, address, social security number, or taxpayer identification number. (iv) GOED may provide tax information received from the commission in accordance with this Subsection (4)(n) only: (A) as a fiscal estimate, fiscal note information, or statistical information; and (B) if the tax information is classified to prevent the identification of a particular return. (v) (A) A person may not request tax information from GOED under Title 63G, Chapter 2, Government Records Access and Management Act, or this section, if GOED received the tax information from the commission in accordance with this Subsection (4)(n). (B) GOED may not provide to a person that requests tax information in accordance with Subsection (4)(n)(v)(A) any tax information other than the tax information GOED provides in accordance with Subsection (4)(n)(iv). (o) Notwithstanding Subsection (2), the commission may provide to the governing board of the agreement or a taxing official of another state, the District of Columbia, the United States, or a territory of the United States: (i) the following relating to an agreement sales and use tax: (A) information contained in a return filed with the commission; (B) information contained in a report filed with the commission; (C) a schedule related to Subsection (4)(o)(i)(A) or (B); or (D) a document filed with the commission; or (ii) a report of an audit or investigation made with respect to an agreement sales and use tax. (p) Notwithstanding Subsection (2), the commission may provide information concerning a taxpayer's state income tax return or state income tax withholding information to the Driver License Division if the Driver License Division: (i) requests the information; and (ii) provides the commission with a signed release form from the taxpayer allowing the Driver License Division access to the information. (q) Notwithstanding Subsection (2), the commission shall provide to the Utah Communications Authority, or a division of the Utah Communications Authority, the information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and 63H-7a-502. (r) Notwithstanding Subsection (2), the commission shall provide to the Utah Educational Savings Plan information related to a resident or nonresident individual's contribution to a Utah Educational Savings Plan account as designated on the resident or nonresident's individual income tax return as provided under Section 59-10-1313. (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility worker with the Department of Health and Human Services or the department's designee with the adjusted gross income of an individual if: (i) an eligibility worker with the Department of Health and Human Services or the department's designee requests the information from the commission; and (ii) the eligibility worker has complied with the identity verification and consent provisions of Sections 26B-3-106 and 26B-3-903. (t) Notwithstanding Subsection (2), the commission may provide to a county, as determined by the commission, information declared on an individual income tax return in accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption authorized under Section 59-2-103. (u) Notwithstanding Subsection (2), the commission shall provide a report regarding any access line provider that is over 90 days delinquent in payment to the commission of amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges, to the board of the Utah Communications Authority created in Section 63H-7a-201. (v) Notwithstanding Subsection (2), the commission shall provide the Department of Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the previous calendar year under Section 59-24-103.5. (w) Notwithstanding Subsection (2), the commission may, upon request, provide to the Department of Workforce Services any information received under Chapter 10, Part 4, Withholding of Tax, that is relevant to the duties of the Department of Workforce Services. (x) Notwithstanding Subsection (2), the commission may provide the Public Service Commission or the Division of Public Utilities information related to a seller that collects and remits to the commission a charge described in Subsection 69-2-405(2), including the seller's identity and the number of charges described in Subsection 69-2-405(2) that the seller collects. (y) (i) Notwithstanding Subsection (2), the commission shall provide to each qualifying jurisdiction the collection data necessary to verify the revenue collected by the commission for a distributed tax, fee, or charge collected within the qualifying jurisdiction. (ii) In addition to the information provided under Subsection (4)(y)(i), the commission shall provide a qualifying jurisdiction with copies of returns and other information relating to a distributed tax, fee, or charge collected within the qualifying jurisdiction. (iii) (A) To obtain the information described in Subsection (4)(y)(ii), the chief executive officer or the chief executive officer's designee of the qualifying jurisdiction shall submit a written request to the commission that states the specific information sought and how the qualifying jurisdiction intends to use the information. (B) The information described in Subsection (4)(y)(ii) is available only in official matters of the qualifying jurisdiction. (iv) Information that a qualifying jurisdiction receives in response to a request under this subsection is: (A) classified as a private record under Title 63G, Chapter 2, Government Records Access and Management Act; and (B) subject to the confidentiality requirements of this section. (z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic Beverage Services Commission, upon request, with taxpayer status information related to state tax obligations necessary to comply with the requirements described in Section 32B-1-203. (aa) Notwithstanding Subsection (2), the commission shall inform the Department of Workforce Services, as soon as practicable, whether an individual claimed and is entitled to claim a federal earned income tax credit for the year requested by the Department of Workforce Services if: (i) the Department of Workforce Services requests this information; and (ii) the commission has received the information release described in Section 35A-9-604. (bb) (i) As used in this Subsection (4)(bb), "unclaimed property administrator" means the administrator or the administrator's agent, as those terms are defined in Section 67-4a-102. (ii) (A) Notwithstanding Subsection (2), upon request from the unclaimed property administrator, subject to the commission's availability of the information, and to the extent allowed under federal law, the commission shall provide the unclaimed property administrator the name, address, telephone number, email address, county of residence, and social security number or federal employer identification number on any return filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (B) The unclaimed property administrator may use the information described in Subsection (4) (bb)(ii)(A) only for the purpose of returning unclaimed property to the property's owner in accordance with Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act. (iii) The unclaimed property administrator is subject to the confidentiality provisions of this section with respect to any information the unclaimed property administrator receives under this Subsection (4)(bb). (iv) The commission is not liable for actions arising from the unclaimed property administrator's use of information that the commission provides to the unclaimed property administrator upon request under this Subsection (4)(bb). (cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a taxpayer's state individual income tax information to a program manager of the Utah Fits All Scholarship Program under Section 53F-6-402 if: (i) the taxpayer consents in writing to the disclosure; (ii) the taxpayer's written consent includes the taxpayer's name, social security number, and any other information the commission requests that is necessary to verify the identity of the taxpayer; and (iii) the program manager provides the taxpayer's written consent to the commission. (dd) Notwithstanding Subsection (2), the commission may, upon request, disclose a taxpayer's state individual income tax information to a scholarship granting organization of the Carson Smith Opportunity Scholarship Program under Section 53E-7-402 if: (i) the taxpayer consents in writing to the disclosure; (ii) the taxpayer's written consent includes the taxpayer's name, social security number, and any other information the commission requests that is necessary to verify the identity of the taxpayer; and (iii) the program manager provides the taxpayer's written consent to the commission. (ee) Notwithstanding Subsection (2), the commission may provide to the Division of Finance within the Department of Government Operations any information necessary to facilitate a payment from the commission to a taxpayer, including: (i) the name of the taxpayer entitled to the payment or any other person legally authorized to receive the payment; (ii) the taxpayer identification number of the taxpayer entitled to the payment; (iii) the payment identification number and amount of the payment; (iv) the tax year to which the payment applies and date on which the payment is due; (v) a mailing address to which the payment may be directed; and (vi) information regarding an account at a depository institution to which the payment may be directed, including the name of the depository institution, the type of account, the account number, and the routing number for the account. (ff) Notwithstanding Subsection (2), the commission shall provide the total amount of revenue collected by the commission under Subsection 59-5-202(5): (i) at the request of a committee of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee or office for the time period specified by the committee or office; and (ii) to the Division of Finance for purposes of the Division of Finance administering Subsection 59-5-202(5). (gg) Notwithstanding Subsection (2), the commission may provide the Department of Agriculture and Food with information from a return filed in accordance with Chapter 31, Specialized Product Licensing and Tax Act. (hh) Notwithstanding Subsection (2), the commission shall provide the Department of Workforce Services with the information described in Section 35A-3-105. (ii) Notwithstanding Subsection (2), the commission may provide aggregated information to the Utah Population Committee, created in Section 63C-20-103, if the Utah Population Committee requests the information in accordance with Section 63C-20-105. (jj) Notwithstanding Subsection (2), the commission shall provide the Division of Consumer Protection the name and identifying information of a covered entity, as defined in Section 59-38-102, that collects and remits to the commission a tax described in Section 59-38-103. (5) (a) Each report and return shall be preserved for at least three years. (b) After the three-year period provided in Subsection (5)(a) the commission may destroy a report or return. (6) (a) Any individual who violates this section is guilty of a class A misdemeanor. (b) If the individual described in Subsection (6)(a) is an officer or employee of the state, the individual shall be dismissed from office and be disqualified from holding public office in this state for a period of five years thereafter. (c) Notwithstanding Subsection (6)(a) or (b), GOED, when requesting information in accordance with Subsection (4)(n)(iii), or an individual who requests information in accordance with Subsection (4)(n)(v): (i) is not guilty of a class A misdemeanor; and (ii) is not subject to: (A) dismissal from office in accordance with Subsection (6)(b); or (B) disqualification from holding public office in accordance with Subsection (6)(b). (d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, Legislative Organization, an individual described in Subsection (2): (i) is not guilty of a class A misdemeanor; and (ii) is not subject to: (A) dismissal from office in accordance with Subsection (6)(b); or (B) disqualification from holding public office in accordance with Subsection (6)(b). (7) Except as provided in Section 59-1-404, this part does not apply to the property tax.
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