(b) Notwithstanding subsection (a), the department may not disclose the results of any study and may not disclose any statistical information if, as a result of that disclosure:

1. (1) the identity of a taxpayer who filed a return would be disclosed;
2. (2) the identity of a taxpayer could reasonably be associated with any of the information which was derived from his return for use in a statistical study; or
3. (3) the ability of the department to obtain information from federal tax returns would, in the department's judgment, be jeopardized in any manner.

(c) Subject to the rules and regulations of the department, a person may request information as to whether an individual filed an income tax return pursuant to the Indiana income tax laws for a particular taxable year. However, the department may not disclose that information with respect to any taxable year until the close of the calendar year following the year in which the return should have been filed. As soon as practicable after the close of that calendar year, the department shall inform the person making the request whether the return was filed.

As added by Acts 1980, P.L.61, SEC.1.