IDAPA 35.02.01.704 — DISCLOSURE OF INFORMATION: GOVERNMENT AGENCIES AND OFFICIALS

Sections 23-907, 39-8405, 49-326, 50-1049, 54-1904A, 56-231, 63-602G, 63-2442, 63-3029B, 63-3077, 63-3077A,
63-3077B, 63-3077C, 63-3077D, 63-3077E, 63-3077G, 63-3077H, 63-3634A, 67-4917C, Idaho Code
01.
Legislature. The Tax Commission will disclose returns or return information to the Idaho
Legislature on the written request of the chair of any committee of either branch of the Idaho Legislature on behalf of
the committee. When authorized by statute, the Tax Commission will disclose information to the Legislative Council,
the Joint Legislative Oversight Committee, or to the Joint Finance and Appropriations Committee.
(3-15-22)
02.
Government Agencies or Officials. The Tax Commission will disclose information necessary to
comply with provisions of the Idaho Code requiring reports or information to be provided to government agencies or
officials. This includes the disclosure of tax returns and return information for use in enforcing child support
obligations pursuant to Section 56-231, Idaho Code.
(3-15-22)
03.
Exchange of Information. Information may be exchanged between the Tax Commission and:
(3-15-22)
a.
The Internal Revenue Service, as allowed by Sections 63-3077(1)(a) and 63-3077D, Idaho Code;
(3-15-22)
b.
Other states, if reciprocal provisions for information exchanges are granted under Section 63-
3077(1)(b), Idaho Code;
(3-15-22)
c.
Multistate Tax Commission, as allowed by Section 63-3077(1)(b), Idaho Code;
(3-15-22)
d.
Financial Management Services of the U. S. Department of the Treasury, as allowed by Sections
63-3077(1)(a) and 63-3077D, Idaho Code;
(3-15-22)
e.
Governing entity of the International Fuel Tax Agreement, IFTA, Inc., as allowed by Section 63-
3077(1)(b), Idaho Code;
(3-15-22)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.02.01
State Tax Commission
Administration and Enforcement Rules
Section 705
Page 16