1. (a) Notwithstanding any other law to the contrary, the department shall provide to the auditor any tax records and other information maintained by the department that are requested by the auditor for the reviews of:

   1. (1) Exemptions, exclusions, and credits under the general excise and use taxes, public service company tax, and insurance premium tax, as provided by chapter 23, part VI; and

   2. (2) Credits, exclusions, and deductions under the income tax and financial institutions tax, as provided by chapter 23, part VII.

      Any information provided to the auditor under this section marked confidential by the department shall be kept confidential by the auditor, except as provided in subsection (b).

2. (b) Notwithstanding any other law to the contrary, the auditor may include in a report of a review that is submitted to the legislature data that:

   1. (1) The auditor deems necessary and relevant for the purpose of legislative review, including information received from the department of taxation pursuant to subsection (a); and

   2. (2) Does not explicitly identify any specific taxpayer or beneficiary of a tax exemption, exclusion, credit, or deduction;

      provided that any information marked confidential by the department shall be kept confidential by the legislature.

[L 2017, c 177, §2]