(a) Confidential tax records may be released only under circumstances specified in the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq., as follows:

1. (1) Publication of statistics by the Commissioner of Revenues classified to prevent the identification of a particular taxpayer;
2. (2) Use of the information in records filed under any state tax law by the commissioner when conducting any audit or investigation of any taxpayer in regard to any state tax;

3. (3)

   1. (A) Disclosure of information to the Attorney General of this state, any prosecuting attorney, or any other individual who is empowered by law to prosecute criminal and civil violations of any state tax law, when the commissioner initiates the investigation.
   2. (B) If the prosecution is initiated by the Attorney General or a prosecuting attorney, the commissioner shall not disclose any information unless required by subpoena issued by a circuit court.
   3. (C) Information may be introduced as evidence by the Attorney General, a prosecuting attorney, or other individual so empowered when they are prosecuting any civil or criminal violation of state tax law;
4. (4) Disclosure compelled by any Arkansas circuit or chancery court or the Arkansas Supreme Court or any United States federal court of information involved in any case or controversy before that court;
5. (5) Disclosure by the taxpayer or his or her duly authorized agent or by the commissioner, at the taxpayer's request, of any information which the commissioner has concerning that taxpayer;
6. (6) Disclosure by the commissioner, at his or her discretion, of information from the records of any state tax law to comparable officials of any other state or the United States who are charged with the administration of a similar tax;

7. (7) Disclosure of motor vehicle titling and registration information, and all licenses and permits issued to owners and operators of coin-operated amusement machines pursuant to:

   1. (A) Acts 1977, No. 553, as amended; and
   2. (B) Acts 1931, No. 167, as amended;
8. (8) Disclosure of information, other than income tax information, at an administrative hearing held regarding the issuance, cancellation, revocation, or suspension of licenses or permits issued by the commissioner or any other state agency or department; and

9. (9)

   1. (A) Disclosure to the Student Loan Authority Division of the Arkansas Economic Development Finance Authority and/or the Student Loan Guarantee Foundation of Arkansas of the last known address or whereabouts and/or the last known employer of any person from whom said agencies are charged with collecting a student loan indebtedness.
   2. (B) In providing such information the commissioner shall not allow the Student Loan Authority Division or the Student Loan Guarantee Foundation of Arkansas to examine the tax return.

(b)

1. (1) Any request for confidential records and information under the exceptions provided for in the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq., should be forwarded to the appropriate administrator, or his or her designee, for the Department of Finance and Administration.
2. (2) The administrator, or his or her designee, after consulting the Office of Revenue Legal Counsel, shall grant or deny the request in accordance with the provisions of the Arkansas Tax Procedure Act.
3. (3) Otherwise, requests for confidential information should be denied.