32 V.S.A. § 3341 — Confidentiality of proprietary business information

(a) The Vermont Economic Progress Council and the Department of Taxes shall use measures
to protect proprietary financial information, including reporting information in an
aggregate form.
(b) Information and materials submitted by a business concerning its income taxes and
other confidential financial information shall not be subject to public disclosure
under the State’s public records law in 1 V.S.A. chapter 5, but shall be available to the Joint Fiscal Office or its agent upon authorization
of the Joint Fiscal Committee or a standing committee of the General Assembly, and
shall also be available to the Auditor of Accounts in connection with the performance
of duties under section 163 of this title; provided, however, that the Joint Fiscal Office or its agent and the Auditor of
Accounts shall not disclose, directly or indirectly, to any person any proprietary
business information or any information that would identify a business except in accordance
with a judicial order or as otherwise specifically provided by law.
(c) Nothing in this section shall be construed to prohibit the publication of statistical
information, rulings, determinations, reports, opinions, policies, or other information
so long as the data are disclosed in a form that cannot identify or be associated
with a particular business. (