(1) The department may have access to relevant information contained in the income tax returns of an applicant, a recipient, or a person who has a duty to support an applicant or recipient, in determining:

1. (a) eligibility for public assistance;
2. (b) payment responsibilities for institutional care; or
3. (c) any other administrative purpose consistent with this chapter.

(2) The information requested by the department shall be:

1. (a) provided by the State Tax Commission on forms furnished by the department; and
2. (b) treated by the department as a private record under Title 63G, Chapter 2, Government Records Access and Management Act.