§ 23-02-130. Confidentiality of return.  


Latest version.
  • It is unlawful for any employee of the city to reveal to any individual other than another employee of the city or the state bureau of revenue any information contained in the return of any taxpayer, except to a court of competent jurisdiction in response to an order thereof in an action relating to taxes to which the city is a party and in which the information sought is material to the inquiry; to the taxpayer himself or to his authorized representative; and in such manner, for statistical purposes, the information revealed is not identified as applicable to any individual taxpayer.

(Code 1960, § 5-17-11; Ord. No. 441, 2-10-70)