AN ACT FURTHER REGULATING THE DISCLOSURE OF TAX INFORMATION.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. Subsection (a) of section 21
of chapter 62C of the General Laws, as appearing in the 1988 Official
Edition, is hereby amended by inserting after the word "proceedings", in
line 6, the words:- or other activities.
SECTION 2. Subsection (b) of said section 21
of said chapter 62C, as so appearing, is hereby amended by striking out
clause (3) and inserting in place thereof the following
(3) the disclosure of information contained in returns filed pursuant to
subsections (a) and (k) of section sixteen and subsection (a) of section eighteen.
SECTION 3. Said subsection (b) of said section 21 of said
chapter 62C, as so appearing, is hereby further amended by striking out
clause (8) and inserting in place thereof the following clause:-
(8) the disclosure as to whether any designated person has filed a
return under this chapter with respect to any designated tax for the
current or any prior year or tax period.
SECTION 4. Section 21 of said chapter 62C, as so
appearing, is hereby amended
by adding the following subsection:-
(d) The confidentiality provisions and the prohibition as to disclosure
contained in this section shall apply to standards used or to be used for
the selection of tax returns for examination, data used or to be used for
determining such standards and such other materials as reflect audit or
compliance selection criteria, audit issue criteria or audit, compliance
and collection techniques, if the commissioner determines that disclosure
will seriously impair assessment, collection or enforcement under the tax laws.