Federal taxpayer information may be disclosed to:

1. (1) The taxpayer who is required to submit the information to the state, or his designee appointed in writing;
2. (2) Officers, employees, or legal representatives of the state agency or department receiving or collecting the information, but only to the extent necessary to carry out their official duties; and
3. (3) Officers, employees, or legal representatives of any state agency or department for a civil or criminal law enforcement activity if the head of the agency or department has made a written request to the department having the information in which is specified the particular information desired and the law enforcement activity for which the information is sought.

Source: SL 1978, ch 69 , § 3.