FINAL BILL REPORT

                 SHB 3076

                         C 234 L 98

                     Synopsis as Enacted

Brief Description:  Authorizing sharing of tax information for purposes of investigating food stamp fraud.

Sponsors:  By House Committee on Finance (originally sponsored by Representatives H. Sommers, Cooke, Dickerson, Anderson, Gardner and Ogden).

House Committee on Finance

Senate Committee on Ways & Means

Background:  Generally, the Department of Revenue is prohibited from disclosing information about taxpayers, but the department may disclose information about a taxpayer at the request of the taxpayer, as part of court proceedings, and under some other narrowly-defined circumstances.

For official purposes, the department may share confidential taxpayer information with the Governor, the Attorney General, and state agencies and legislative committees that deal with matters of taxation, revenue, trade, and commerce.  The department is also permitted to disclose tax information to the proper tax officers of counties, cities, towns, another state, the federal Internal Revenue Service, the Canadian government, or any Canadian province, if these tax officers agree to share tax information on a reciprocal basis with the department. 

In addition to the federal Internal Revenue Service, the department is also allowed to disclose for official purposes tax information to the following federal agencies:

$Department of Justice;

$Bureau of Alcohol, Tobacco and Firearms;

$Department of Defense;

$Customs Service;

$Coast Guard; and

$Department of Transportation.

Summary:  The Department of Revenue may disclose tax information to the U.S. Department of Agriculture for the limited purpose of investigating food stamp fraud by retailers. 

A person who receives confidential taxpayer information through the U.S. Department of Agriculture and wrongfully discloses that information commits a misdemeanor offense.  If the person is a state employee or officer, then the person also forfeits his or her office or employment.

Votes on Final Passage:

House960

Senate490

Effective:June 11, 1998