(1) The division may have access to relevant information contained in the income tax returns of a client, applicant, or person who has a duty to support a client 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 division shall be:

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